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Investors and regulators need to understand how climate-related risks and opportunities have affected and will affect a company’s financial position and performance. They expect a company’s financial statements and sustainability reporting to reflect the risks and opportunities it is facing and the strategic decisions it has made in transitioning to a low-carbon economy. They also expect the different elements of a company’s reporting to provide a coherent, connected and integrated picture.
Are you clear on climate reporting?
Are you clear on climate reporting?
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Are you clear on climate reporting?
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Determine the impacts of climate-related matters on your financial statements
Provide relevant and transparent disclosures to enable investors to understand the financial statements
Don't forget the overarching requirements of IAS 1 to provide information that could influence investors' decisions
Provide a coherent, connected and integrated picture across your financial statements, management discussion and analysis (MD&A) and sustainability-related disclosures
Our Clear on climate reporting hub provides FAQs to help you identify the potential financial statement impacts for your business. Our blogs, podcasts and videos explore the issues further – including by sector.
You can also keep up to date with the development of the new IFRS® Sustainability Disclosure Standards on our Sustainability reporting pages.
- Climate in financial reporting
- Net-zero commitments | When do you recognise a liability and how do you tell a connected story?
- Has your public net-zero statement resulted in a constructive obligation?
- Net-zero commitments | Impacts on financial reporting
- Climate-related commitments
- Climate-related risks | Financial reporting impacts
- Climate change and your financial statements
- Emissions and green schemes in financial reports | Your questions answered
- How do you account for emissions or ‘green’ schemes?
- Generating carbon credits under voluntary schemes
- How do voluntary green schemes work?
- Green initiatives in the airlines industry
- ESG measures in executive pay packages
- Does an emissions scheme create an obligation?
- What’s the impact on the discount rate used in testing non-current assets for impairment?
- What might a company that purchases carbon credits voluntarily need to consider?
- What’s the impact on useful lives and residual values of PP&E and intangible assets?
- What’s the impact on cash flow projections used for impairment testing of non-financial assets?
- What are the potential impacts on inventories?
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