Deloitte’s “Financial Reporting Considerations Related to Environmental Events and Activities” discusses the potential impacts of climate and other environmental activities, plans, commitments, and developments on the company’s financial statements based on current disclosure requirements.
See these recent reports: “SEC: Sample Climate Disclosure Comment Letter,” “Current Climate-Related Financial Reporting Requirements,” and “Climate-Related Disclosure Guidance”; and additional resources on our Climate Risk & Disclosure and Financial Reporting pages. This post first appeared in the weekly Society Alert!