In order for companies to make strategic decisions about climate and for investors to evaluate the climate resilience of companies, clear quantitative data and metrics are needed. However, corporate climate footprint is very difficult to measure because of technical reasons. These are footprints that cannot be observed, but they can only be estimated. Then there is the issue of direct versus indirect impact. Some climate impact is in the supply chain of companies, so it's very difficult to measure. Then the climate footprint is mostly self-reported and unaudited, so there is no guarantee that what companies disclose is actually what they do in terms of climate footprint. In the recent years, reporting environmental, social, and governance, ESG aspects of businesses has become a mainstream. The reporting about these sustainability aspects is also called sustainability reporting or non-financial reporting. There has been an impressive evolution over the last few years. These evolution is occurring in response to demands from a wide range of corporate stakeholders, including investors, governments, regulators, as well as non-governmental organizations. As a response, a range of different standards, frameworks, principles, and guidelines has been created and adopted on a voluntary basis by global companies. The most popular one is probably the Global Reporting Initiative, GRI. These are the mostly widely adopted for sustainability reporting. The GRI's mission is to help businesses and government worldwide to understand and communicate their impact on critical sustainability issues such as climate change, human rights, governance, and social well-being. An alternative emerging framework is the Sustainability Accounting Standards Board principles. The mission of this organization or these principles is to establish industry specific disclosure standards across environmental, social, and governance topics. The objective is to facilitate the communication between the companies and investors about financially material information. The key word in this framework is materiality, what really matters in terms of sustainability for companies, investors, and stakeholders. Therefore, the information about materiality should be relevant, reliable, and comparable across companies on a global basis. A third framework worth mentioning is the Climate Disclosure Standards Board. This is an international consortium of businesses and environmental non-governmental organizations, NGOs. They are committed to advancing and aligning the global mainstream corporate reporting model to equate natural capital with financial capital. They do this by offering companies a framework for reporting environmental information with the same level of precision as financially information. For them, the key word, the key concept is the natural capital and accountability towards it. Now, there are so many different standards, frameworks, principles. A move towards a greater standardization and more consistent, high quality sustainability disclosure is actually needed from the world of reporting. In the same way that financial reporting has being standardized by the International Financial Reporting Standards, greater convergence is now needed with respect to sustainability reporting. There are important moves in that direction. What about the users of the sustainability information from the financial side? Well, investors committed to integrate climate consideration in their portfolio decisions, screen the climate resilience profile of companies whose securities shares or bonds are traded in public and private markets. Most investors are not just focused on climate aspects, but they are more broadly interested into the sustainability profile of companies. Sustainability typically includes, besides environmental issues, also social and governance issues. That's why the acronym ESG is now widely used in the financial world. Besides improving their sustainability disclosure and actually delivering on climate resilience metrics, companies can attract climate aware investments by seeking the inclusion into sustainability indexes or by obtaining sustainability certification or rating. Sustainability indexes are stock market indexes that include only companies with a superior sustainability performance, with an important role played by climate footprint and climate resilience. Dozens of sustainability indexes are actually currently available in the market. However, the Dow Jones Sustainability Index is arguably the leading international sustainability index. The composition of the index changes on a regular basis, usually year after year with firms being added, deleted, or maintaining their status on the list. The inclusion in the index can benefit dramatically companies by attracting climate-aware investors, which typically are long-term oriented and therefore very stable.