The IFRS Foundation has published a new guidance document outlining the disclosures related to an entity’s climate-related transition. It includes transition plans, under IFRS S2, as part of its ...

Companies need sound planning to reduce their emissions and deal with the transition to a more sustainable economy. Disclosing such plans is key for effective capital allocation and risk management.

The International Accounting Standards Board released a revised practice statement on management commentary to achieve better global alignment, while its parent, the IFRS Foundation, released guidance ...

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The plan details actions, timelines, and targets for climate change mitigation and adaptation in the company’s direct operations and the most vulnerable areas of its supply chain The new plan reflects ...

2024 has been a pivotal year for climate, marked by record-breaking hurricanes, devastating floods, and the looming milestone of surpassing the 1.5°C warming threshold, a benchmark set by the Paris ...

The BBC has published its first Climate Transition Plan, detailing how the broadcaster intends to be Net Zero by 2050. This forms part of the Corporation’s commitment to building a sustainable BBC and ...