Gli impatti del cambiamento climatico nel reporting delle utilities

ABSTRACT:

The recommendations issued by the IFRS Foundation in November 2019 “IFRS Standards and climate-related disclosures” and November 2020 “Effects of climate-related matters on financial statement “ emphasize that the information about how management has considered climate-related matters in preparing a company’s financial statements may be material with respect to the most significant judgements and estimates that management make.

KEYWORDS: climate change, IFRS Standards, Task Force on Climate-related Financial Disclosures, Management commentary