Climate change financial reporting resource centre

Resource centre on the financial reporting impacts of climate change

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Climate-related risks have financial statement impacts

All companies are facing climate-related risks and opportunities.

And are making strategic decisions in response.

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.

And the blogs and podcasts explore the issues further – including by sector.

Do you have polluting assets?

Are your financial instruments exposed to climate-related risks?

Do you have a carbon-related customer or product base?

Are you required to purchase emissions credits?

Are you exposed to carbon-related regulation?

Have you made a net-zero commitment?

All companies are facing climate-related risks and opportunities

And are making strategic decisions in response

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

The decisions you make now could affect your assets and liabilities

You may need new financing or even a capital injection to fund the transition to new strategies

And, even if you think climate risk has minimal financial statement impact for your company today, this may change quickly as a result of regulation, strategic decisions or shifts in climate patterns

Investors and regulators are demanding higher-quality information on how companies are managing the risks and the impact on a company’s long-term prospects

Consider how to provide clear financial statement disclosures of significant judgements and estimates that could be materially impacted by climate-related risk