Dear Md Mostafizur Rahman , one way to begin to understand would be to know the standards IFRS S1 (sustainability aspects) and IFRS S2 (climate aspects). These rules determine how publicly traded companies with stock exchange shares must report information of this nature in the Earnings Release Form. Another path that might help you understand a little more is to read the SEC rule "The Enhancement and Standardization of Climate-Related Disclosures for Investors", at this link (https://www.sec.gov/rules/2022/ 03/enhancement-and-standardization-climate-related-disclosures-investors)
I believe that with this you can begin to understand the subject.