BSR Insight | Integrating Environmental Performance into Annual Financial Reporting
According to the new report "Turning Questions into Answers: Environmental Issues and Annual Financial Reporting," by the Institute of Chartered Accountants in England and Wales and the Environment Agency, climate-related issues are now driving reporting and assurance in annual financial statements. The report explores this subject in three main sections:
- Reporting requirements: Learn about the principal legal requirements related to environmental performance, non-mandatory recommendations for environmental disclosure, and tips for including or disclosing environmental impacts in financial statements.
- Implications for companies and report users: Find out how to identify environmental issues that may have a significant impact on your company’s performance, reputation, and relationships, and learn how to address risks of non-compliance with regulations.
- Guidance for auditors: Understand how an auditor decides whether environmental issues are significant to financial statements.
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