EFFECTS OF CLIMATE-RELATED MATTERS ON FINANCIAL STATEMENTS
06 December 2020
IFRS STANDARDS AND CLIMATE- RELATED DISCLOSURES
While the phrase ‘climate-change’ is not included in the IFRS requirements, IFRS Standards do address
issues that relate to climate-change risks and other emerging risks. The key messages set out in the article written by Nick Anderson that are intended to help analysts and investors better understand the
requirements and guidance in IFRS Standards and other non-authoritative material developed by the IASB
are as follows: