Resource Database

This DTI Act requires companies to produce an annual financial statement, which includes any matter material for the shareholders to appreciate the company's state of affairs.

This study provides an overview and evaluation methods of futures research and scenario analysis methods in particular in order to identify how these methods might be applied to research and policy advising in the policy development arena.

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.

This working paper provides some overviews on the roles of climate scenarios in adaptation planning and what should be considered in using and generating climate scenarios, in a frequently ask questions style. Specifically, this paper tries to answer questions commonly addressed by non-climatologists when they want to address climate scenario in adaptation plans. It covers topics on the need of climate scenarios for adaptation, types of climate data or information we need, different types of climate scenarios, emission scenarios, choosing general circulation model (GCM), how to modify the spatial and temporal resolution of climate data, how to deal with uncertainties, and the progress of the climate models in assessing extreme events. The paper also provides additional information regarding tools and sources of data in relation to climate scenario.

Regulators, industry groups, consultants, and individual companies have developed elaborate guidelines over the years for assessing and managing risks in a wide range of areas, from commodity prices to natural disasters. Yet they have all but ignored reputational risk, mostly because they aren’t sure how to define or measure it.

The authors provide a framework for actively managing reputational risk. They introduce three factors (the reputation-reality gap, changing beliefs and expectations, and weak internal coordination) that affect the level of such risks and then explore several ways to sufficiently quantify and control those factors. The process outlined in this article will help managers do a better job of assessing existing and potential threats to their companies’ reputations and deciding whether to accept a particular risk or take actions to avoid or mitigate it

This publication continues PwC's series of practical guides on aspects of transparent corporate reporting. Following on from the “Guide to forward-looking information”, this report address the UK legislative requirement for KPIs, as well as providing answers to the key questions.

This document by PwC provides guidance on 'narrative reporting', which is the critical contextual and non-financial information that is reported alongside financial information so as to provide a broader more meaningful understanding of a company’s business, its market position, strategy, performance and future prospects, including quantified metrics.

This decree outlines the expected content of the annual report, including a description of the main risks and uncertainties to which the company is exposed, and the risk management objectives and policies.

This paper measures the economic impact of climate change on US agricultural land by estimating the effect of random year-to-year variation in temperature and precipitation on agricultural profits

This paper is a review of the literature on materiality in accounting. It examines the context in which materiality is relevant, and the problems arising from applying the concept in practice.

This OSC instrument outlines guidance on corporate governance practices, which may include board responsibility of the identification of principal risks, and ensuring the implementation of appropriate systems to manage these risks.

This paper presents a comprehensive assessment of the impacts of climate change on agro-ecosystems over this century, up to 2080 and at a global level. An integrated ecological–economic modelling framework is used - encompassing climate scenarios, agro-ecological zoning information, socio-economic drivers, as well as world food trade dynamics.