The study aims to make an initial assessment of current climate reporting practices to provide guidance in an educational manner to assist financial market participants when publishing climate information. It may also help them prepare for the forthcoming entry into force of the European Regulation on Sustainability-Related Disclosures in the Financial Sector (“Disclosures” or “SFDR” Regulation) and for a potentially more stringent regulatory framework for corporate climate reporting at the European level. This study also monitors and assesses the way in which companies respond to their voluntary commitments to transparency after signing up to the Task Force on Climate-Related Financial Disclosures (TCFD) and any difficulties encountered.