Deloitte's 'Financial Reporting Brief' for October 2020 is well-worth a read. It gives a summary of the recent activity in the world of non-financial reporting (or, at least, the many letters calling for it).
"Many organisations may perceive the implications of climate change to be long-term, not necessarily relevant to decisions made today. The TFCD report clearly highlights that the potential impact does not only manifest itself in the long term. It draws particular attention to the global commitment to reduce greenhouse gas emissions which will accelerate transition to a lower-carbon economy. The deployment of clean and energy-efficient technologies could have significant near-term financial implications for many organisations."