Resource Database

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 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.

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 framework provides requirements and guidance for companies and other organizations preparing a corporate-level GHG emissions inventory.

This legislation outlines the content expected in the annual financial statement and directors report, including a reference to likely developments in the company's operations in future financial years and the expected results of those operations. They are also expected to outline the business strategies, and prospects for future financial years of the entity.

This guidance outlines how a Climate Leaders Partner company in the iron and steel industry would account for greenhouse gas (GHG) emissions from production activities.

This interpretive guidance published by the US SEC, regarding the Management's Discussion and Analysis (MD&A) of Financial Condition and Results of Operations, suggests companies should identify and disclose known trends, events, demands, commitments and uncertainties that are reasonably likely to have a material effect on financial condition or operating performance.

The purpose of this guidance material is to provide researchers in climate impacts with the background material, and descriptions of procedures for evaluating, producing, and using high resolution climate scenarios. We also provide recommendations for when and how to use such scenarios. While an overview of material on all downscaling or regionalization methods will be presented, the will be on more detailed discussions on regional modelling.