Disclosure issues raised by climate change

Climate change impacts every company. Here are some key concerns to consider at the executive level with regard to disclosure of corporate information relating to climate change.

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Climate change has business implications that affect all companies — public and private. These include disclosures by public companies due to:

  • regulatory obligations
  • increased shareholder interest
  • reporting issues

Climate Change and Related Disclosures will help you and your clients become more aware of relevant issues in four key areas:

  • mitigation
  • adaptation
  • operational impacts
  • financial impacts

This document also reviews disclosure of:

  • corporate information relating to climate change in:
    • financial statements
    • management’s discussion and analysis
  • the implications of CEO / CFO certifications
  • civil liability

It also provides a short discussion of the above issues and offers CEOs and executives five key questions to consider.