All companies are facing climate-related risks and opportunities – and are making strategic decisions in response.
To complement the launch of our Climate change financial reporting resource centre, Reinhard Dotzlaw asks the authors of its first articles to each give an insight into how these climate-related risks and strategic decisions could impact financial statements.
|Reinhard Dotzlaw||Accounting impacts of climate-related risks|
|Brian O’Donovan||What are the potential impacts of leasing polluting assets?|
|Eiichi Fujita||What’s the impact on useful lives and residual values of PP&E and intangible assets?|
|Gabriela Kegalj||What’s the impact on the going concern assessment and related disclosures?|
|What's the impact on expected credit?|