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Climate change: Financial reporting considerations for audit committees
We summarize some of the financial reporting considerations related to climate change for audit committees' consideration.
With the risks, opportunities and reporting requirements associated with climate change escalating in importance as board agenda items, sufficient attention needs to be placed on the connections between these matters and the company’s financial statements. Audit committees (ACs) could play an important oversight role in ensuring that these matters are adequately considered and appropriately disclosed in the financial statements where relevant.
In this issue, we summarize some guidance for the ACs’ consideration.