Disclosure issues raised by climate change

Published on: Mar 31, 2008

Climate change has business implications that affect all companies — public and private. These include disclosures by public companies due to:

  • regulatory obligations
  • increased shareholder interest
  • reporting issues

Climate Change and Related Disclosures will help you and your clients become more aware of relevant issues in four key areas:

  • mitigation
  • adaptation
  • operational impacts
  • financial impacts

This document also reviews disclosure of:

  • corporate information relating to climate change in:
    • financial statements
    • management’s discussion and analysis
  • the implications of CEO / CFO certifications
  • civil liability

It also provides a short discussion of the above issues and offers CEOs and executives five key questions to consider.


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