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This paper aims to provide background information about the International Accounting Standards Board's Climate‐Related Risks in the Financial Statements project. Further, we provide some observations of related disclosures in the notes to the 2022 financial statements of the top 75 Australian Securities Exchange‐listed entities. Overall, we find that there has been improvement in the disclosures and...
Interest among investors in understanding climate‐related risk from companies’ management has increased in recent years. Despite this, climate‐related risks are currently predominantly discussed outside the financial statements, if at all. However, as set out in the Australian Accounting Standards Board (AASB)/International Accounting Standards Board's (IASB) Practice Statement 2 Making Materiality...
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