Are you subject to emissions targets?

Polluting company

Polluting companies may be subject to mandatory targets set by a government under an emissions scheme or may set such targets voluntarily – e.g. as part of their net-zero transition plan.  

The accounting may require judgement, based on the specific facts and circumstances of a mandatory scheme or a voluntary commitment, which may vary.  

This page references specific IFRS® Accounting Standards – see our glossary for the full list of standards.