12 April | Online

Investors and other financial market actors need clear, comprehensive, and detailed information on a range of climate related risks and opportunities. While climate-related corporate disclosures have improved, detailed information is frequently not included in companies’ financial statements.

The updated 2022 Climate Action 100+ Net-Zero Company Benchmark includes a new Climate Accounting and Audit Indicator to assess how companies are considering the impact that climate risks and opportunities will have on financial statements. This new indicator evaluates both disclosure of climate impacts on financial statements, and how closely those disclosures and considerations align with a net-zero state by considering three aspects of company reports:

  • How the financial statements have incorporated climate-related matters with qualitative information that is consistent with other reporting;
  • How the audit report demonstrates that the auditor has considered the effects of material climate matters in the audit and has tested for inconsistencies with other reporting;
  • How the audited financial statements incorporate the material impacts of the global drive to net-zero GHG emissions.

Please join Climate Action 100+ and Carbon Tracker to learn more about why and how investors plan to engage companies on this topic. This is open to the public and we invite all stakeholders to join this discussion and submit questions in advance.

Two sessions will be hosted to ensure everyone has an opportunity to join live.

Asia / EU – 18:00 JST / 10:00 BST

EU / US – 17:00 BST / 12:00 EST