ABSTRACT
Investors, regulators and generally interested parties demand for information about the measurement and disclosure of climate-related matters in an entity’s financial statements. Even if a specific standard does not exist, still entities are required to follow the specific disclosure requirements in each IFRS standard and to provide additional disclosures in their financial statements to meet the standards’ disclosure objectives. IAS 1 requires entities to disclose information, for instance, climate-related matters, that is not speci cally required by IFRS standards and not presented elsewhere, but which is relevant to an understanding of the nancial statements such as the effects of climate change on an entity’s financial position, financial performance, and cash flows.
KEYWORDS
Climate Change, IFRS, IAS 1
Acunzo G., Abate E. (2021). Sugli impatti del cambiamento climatico sull'informativa finanziaria secondo gli IFRS, RIREA, n. 3, pp. 375-380
