Emissions

When a company pledges to meet net-zero targets by a certain date, it faces heightened scrutiny of the steps to be taken to meet such commitments and their potential financial reporting impacts. Stakeholder expectations are high, and if a company is to successfully communicate its progress towards net-zero goals, meaningful and connected disclosures will be crucial.

In this podcast – the latest in our series on the impact of the transition towards net zero – Adrian King and Irina Ipatova take a closer look at what’s going on in this space, in particular:

• what net-zero commitments are;
• how they impact the financial reporting; and
• why it's so important to tell a connected net-zero story in the front and the back of your annual report.

Listen on > Apple podcasts > Spotify > Google podcasts

For more detail on determining the accounting impacts and assessing when to recognise a liability, read our web article – in which we outline a three-step approach.