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Thinking allowed — Climate-related disclosure

Published on: 15 Feb 2017

Corporate reporting continues to evolve to meet the expectations of investors as the environment in which organisations operate changes. The 2015 Paris Agreement on Climate Change signals possible changes in the regulatory environment that could affect how businesses are allowed to operate.

The Financial Stability Board is concerned that there is systemic risk in the financial system related to climate change, a risk that, because it is both contested and long-term, may not be well understood and not considered rigorously enough by many organisations.

In this publication we look at some of the issues involved and how companies and audit committees might respond to the challenges, drawing on a report issued by the FSB Task Force on Climate-related Financial Disclosure, to integrate the implications of climate change in their corporate reporting effectively.


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