Resource Database

This Conceptual Framework by IFRS sets out the concepts that underlie the preparation and presentation of financial statements for external users. There are many purposes of this Framework, including to assist preparers of financial statements in applying IFRSs and in dealing with topics that have yet to form the subject of an IFRS.

This Practice Statement provides a broad, non-binding framework for the presentation of management commentary that relates to financial statements that have been prepared in accordance with IFRSs.

This essay reviews the estimates of the total economic effects of climate change, then focuses on marginal cost estimates which are especially important for economists thinking about policy design.

The Electric Power Sector (EPS) Protocol is designed as an appendix to the General Reporting Protocol (GRP), and is intended to be used in conjunction with the GRP. It provides important supplemental reporting guidance, additional requirements for the EPS, and sector-specific clarifications.

This report calls on investors to ensure that companies have clear strategies for responding to climate change and reporting on risk assessment processes. It urges investors to play a proactive role in public policy debates, highlighting a need to develop long-term policies to plan and invest appropriately.

This report explores issues for the UK oil and gas sector. It concentrates on the impact of unavoidable climate change and the adaptation issues facing those companies involved in oil and gas. This is part of a series of 4 sector reports.

This report explores these issues for companies involved in the UK commercial property sector with assets in the UK. This report is also relevant to institutional investors holding property portfolios. This is part of a series of 4 sector reports.

This report explores these issues for the UK energy generation sector and in particular those companies whose core business is in conventional electricity generation from fossil fuels and nuclear power. This is part of a series of 4 sector reports.

This report explores issues for the UK water sector and those listed companies providing drinking water and waste water (sewerage, sewerage treatment and industrial trade effluent treatment) services. This is part of a series of 4 sector reports.

This paper examines five methods that can be adopted when making decisions concerning long-lived investments and accounting for the impacts of climate change. The five methods are examined: (i) selecting “no-regret” strategies that yield benefits even in absence of climate change; (ii) favoring reversible and flexible options; (iii) buying “safety margins” in new investments; (iv) promoting soft adaptation strategies, including long-term prospective; and (v) reducing decision time horizons.

This study was designed to test the hypothesis that a move to a low carbon economy could be revolutionary for a number of mainstream industry sectors and therefore should be carefully managed. It sets out to quantify the level of opportunity and risk available to companies in different sectors depending on their situation and level of preparedness.