Climate change disclosures in the MD&A

Do you need advice about disclosing climate change issues in the Management’s Discussion and Analysis (MD&A)? Receive comprehensive guidance on this topic.

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More institutional investors and analysts want to know how climate change affects financial performance. As trusted business partners, Chartered Professional Accountants (CPAs) provide guidance to Canadian organizations about MD&A disclosures.

Building a Better MD&A — Climate Change Disclosures will help you learn about best practices for disclosure of the business and financial impacts of climate change issues.

You will learn about:

  • the business issues of climate change
  • what investors want to know about the impacts of climate change
  • a process to identify material climate change matters for disclosure
  • MD&A presentation tips
  • responsibilities of management, audit committees and boards of directors in overseeing MD&A disclosures about climate change