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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.


Related Topics

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.