1、 T Enabling Corporate Plastics Disclosure Unlocking private finance 1 Contents Foreword.2 1.Introduction.3 1.1.Financing the transition of companies to a circular economy for plastics.3 1.2.Addressing the misalignment between financial markets and businesses.4 2.The role of companies.5 2.1.The conte

2、xt of corporate performance and accountability.5 2.2.Adoption of a double materiality approach.6 2.3.Identifying impact,risks and opportunities.7 2.4.Disclosure through mandatory and voluntary frameworks.9 2.5.Analysis:limited but growing plastic disclosure.15 3.The role of financial institutions.16

3、 3.1.Increased mobilization of the financial sector on plastic pollution issues.16 3.2.The data used by financial institutions.18 3.3.Valuation.21 3.4.Disclosure in the financial services sector.21 3.5.Analysis.22 4.The opportunity for the UN treaty to provide enabling policies.25 4.1.Global rules f

4、or a level playing field.25 4.2.Call for mandatory corporate disclosure.25 5.Conclusion.27 5.1.Corporate disclosure.27 5.2.Financial institutions.27 5.3.Enabling policy framework.28 Appendix.29 A.Mandatory and voluntary disclosure frameworks and standards.29 B.SASB disclosure topics with metrics by

5、selected sector.32 C.Acronyms and abbreviations.33 2 Foreword Addressing plastic pollution is at a critical moment as countries work to finalize a UN treaty on plastic pollution at the 5th Intergovernmental Negotiating Committee(INC-5)in Busan,Republic of Korea,from 25 November to 1 December 2024.Co

6、untries at INC-5 will have to align on key topics to ensure they deliver an effective global treaty for plastics.The question of the financing sources to mobilize for the implementation of the instruments objectives is important.Among these sources,private finance has an important role to play.This