Climate

Assets
Liabilities
Borrowers
Lenders
Disclosures
Podcasts

All companies are facing climate-related risks and opportunities and are making strategic decisions in response – including around their transition to a low-carbon economy.

These climate-related risks and strategic decisions could impact their financial statements – and KPIs.

Our climate change resource centre provides FAQs to help you identify the potential financial statement impacts for your business.

You can also keep up to date with the development of the new IFRS® Sustainability Disclosure Standards on our Sustainability reporting pages.

Climate change

All companies are facing climate-related risks and opportunities and are making strategic decisions in response – including around their transition to a low-carbon economy. These climate-related risks and strategic decisions could impact their financial statements and KPIs.

Assets

Investor

Polluting company

Intermediary

Polluting company

Green company

Polluting company

IASB proposals aim to address common accounting challenges and increase disclosures.

Liabilities

Shifting focus to sustainability reporting.

Net-zero commitments | Impacts on financial reporting

How do voluntary green schemes work?

Borrowers

To address the challenges posed by climate-related risks, governments around the world are introducing various measures to help companies reduce carbon emissions.