Climate-related disclosure reporting should be front-of-mind for preparers and auditors. This session will examine where to start and how to prepare for reporting on climate-related risks and opportunities – governance, strategy and risks, metrics, and targets.
It will also address developments since our last GAAPinar series, where we explained the key features of AASB S1 General Requirements for Disclosure of Sustainability-related Financial Information [voluntary] and AASB S2 Climate-related Disclosures. Developments include ASIC’s regulatory guide on Sustainability Reporting, the guide for reporting only climate-related information, and the UK FRC’s review of climate-related financial disclosures.
