Emissions

Global Corporate Reporting Institute��IFRS Today

When a company pledges to meet net-zero targets by a certain date, it faces heightened scrutiny of the steps to be taken to meet such commitments and their potential financial reporting impacts. Stakeholder expectations are high, and if a company is to successfully communicate its progress towards net-zero goals, meaningful and connected disclosures will be crucial.

In this podcast �� the latest in our series on the impact of the transition towards net zero �� Adrian King and Irina Ipatova take a closer look at what’s going on in this space, in particular:

what net-zero commitments are;
how they impact the financial reporting; and
why it's so important to tell a connected net-zero story in the front and the back of your annual report.

Listen on > ��&��;��&��;��

For more detail on determining the accounting impacts and assessing when to recognise a liability, read our web article �� in which we outline a three-step approach.

[Net-zero] commitments are actually very common at the moment across many organisations. In a 2022 ��㣨Leyu�� survey, more than half of the largest companies surveyed across the globe actually disclose climate targets.

Adrian King

Partner

��㣨Leyu�� Australia

As usual, the devil is in the detail. To determine the impact on the financial reporting, you need to understand how a company plans to achieve its net-zero targets.

Irina Ipatova

Associate Partner

��㣨Leyu�� International Standards Group

��㣨Leyu��

Emissions

[Net-zero] commitments are actually very common at the moment across many organisations. In a 2022 ��㣨Leyu�� survey, more than half of the largest companies surveyed across the globe actually disclose climate targets.

As usual, the devil is in the detail. To determine the impact on the financial reporting, you need to understand how a company plans to achieve its net-zero targets.

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���㣨Leyu����������

Emissions

[Net-zero] commitments are actually very common at the moment across many organisations. In a 2022 ���㣨Leyu���������� survey, more than half of the largest companies surveyed across the globe actually disclose climate targets.

As usual, the devil is in the detail. To determine the impact on the financial reporting, you need to understand how a company plans to achieve its net-zero targets.

��㣨Leyu��

[Net-zero] commitments are actually very common at the moment across many organisations. In a 2022 ��㣨Leyu�� survey, more than half of the largest companies surveyed across the globe actually disclose climate targets.