EFRAG briefing on climate-related risks in the financial statements
14 Sep, 2023
The Secretariat of the European Financial Reporting Advisory Group (EFRAG) has published a briefing paper to contribute to the debate on climate-related risks in the financial statements.
The report summarises findings from EFRAG’s outreach and engagement with stakeholders on the IASB project and draws upon and integrates findings from EFRAG outreach that was carried out from June to July 2023, feedback obtained from the responses to a survey that was sent to EFRAG stakeholders and from input received during meetings with some of EFRAG’s technical expert and advisory working groups, constituents’ views expressed during the 2021 EFRAG agenda consultation, and a review of concerns flagged in publications related to European companies’ reporting of climate-related risks in the financial statements.
Please click to access the briefing paper on the EFRAG website.
