Current and Anticipated Financial Effects of Sustainability-Related Risks and Opportunities

Year Published
2024
2024
These webinars form educational material on disclosure requirements related to the current and anticipated effects of sustainability-related risks and opportunities on a company’s financial performance, financial position and cash flows. It includes two webinars. Part one ‘Overarching requirements and current financial effects’ explains the overarching requirements for disclosing current and anticipated financial effects in IFRS S1 General Requirements for the Disclosure of Sustainability-related Financial Information and IFRS S2 Climate-related Disclosures. It also provides an in-depth look at requirements related to the current reporting period. Part two ‘Anticipated financial effects and mechanisms for application and proportionality’ discusses disclosure requirements related to effects of sustainability-related risks and opportunities over the short, medium and long term. It also covers the mechanisms available in the ISSB Standards to facilitate application.
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Briefing Paper: A Comparative Analysis of Climate Disclosure Rules and Standards
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Interoperability Package (UNEP FI, PRB, ESRS)
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Second Roundtable of the ADB Institute-ADB Asian Climate Finance Dialogue
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2024
Briefing Paper: A Comparative Analysis of Climate Disclosure Rules and Standards
2024
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2024
Interoperability Package (UNEP FI, PRB, ESRS)
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Second Roundtable of the ADB Institute-ADB Asian Climate Finance Dialogue
2024
Using the SASB Standards to Meet the Requirements in IFRS S1
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Scope 3 Explained: Helping Investors Take Action on the Value Chain Emissions of Investments
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