Boundary of Climate-related Risks in the Financial Statements: Current Practice, Perspectives and Standard-setting Implications

  • Wee, Marvin (PI)
  • Agrawal, Prerana (CoI)
  • Bayne, Lyndie Bayne (CoI)
  • Hellman, Niclas (CoI)

    Project: Research

    Project Details

    Description

    The purpose of this study is to support theoretical developments and provide empirical evidence to inform IASB decision-making regarding standards and guidance relevant to communicating those climate-related risks to be disclosed in the financial statements, in line with the maintenance pipeline agenda (IASB, 2022a).
    StatusActive
    Effective start/end date31/07/23 → 31/12/25

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