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.
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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 ISSB Standards Today page.
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