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Climate-related financial disclosures: thematic module in the integrated state-owned enterprises framework (iSOEF)

This integrated state-owned enterprises framework (iSOEF) provides guidance on assessing state-owned enterprises (SOE) performance in an economy. This includes the rationale for SOEs and their economic outcomes, operational efficiency, and corporate governance, as well as effective government oversights on these enterprises and options for reforming the sector. The iSOEF takes a modular approach, allowing for a flexible application according to the specific country context and development needs.
This diagnostic matrix proposes the inclusion of (i) a new thematic module in the iSOEF to facilitate an assessment and consideration of climate-related management and financial disclosure, and (ii) a question on climate-related financial disclosures under Module 4: Financial Accountability, Controls, and Transparency, or “non-financial reporting.”. This latter question is appropriate to indicate the scope of the non-financial reporting concept and to ensure that the iSOEF is adequately addressing it in both theory and practice.
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