IASB proposes illustrative examples to improve reporting of climate-related and other uncertainties in financial statements
This 2024 article from the International Accounting Standards Board (IASB), written 31 July 2024, proposes examples of improved reporting of climate-related and other uncertainties in financial statements.
This article covers:
- How IASB's eight proposed examples tackle investor concerns about insufficient or inconsistent information regarding climate-related uncertainties in financial statements.
- Guidance provided by the new illustrative examples on how the requirements in the Standards should be applied to provide investors with better information about climate-related risks and other uncertainties.
Related Content
South Pole 2025 net zero report
Published 10 April 2025, South Pole's net zero 2025 report surveyed 350 financial institutions to better understand how businesses are progressing towards their targets.
Watch: Sustainability Reporting- A perspective from the FCA
Watch this webinar from Chapter Zero and the Deloitte Academy, where we provided an update on sustainability reporting in the UK in March 2025, and the Director of Sustainable Finance at the Financial Conduct Authority shared a perspective on the key focus areas for boards in 2025.
