Resource Database

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.

The report argues that scenarios represent heuristic tools that encourage social learning in climate impact assessment. The advantages and disadvantages of a scenario-based approach are explored using examples from regional climate impact assessment in the UK.

Cities are on the front line of climate change impacts. Learn how climate-related information can support municipal stakeholders with internal financial decision-making and enhance the usefulness of a city’s public financial records. (French only)

The need to factor climate risk into portfolio management is clear – the outstanding challenge is “how?” Unfortunately, there is no standardized guidance regarding means to include physical climate risk into institutional portfolio management.

In response, this paper presents Climate Risk Matrices as a practical tool for institutional investors to integrate physical climate risk into portfolio management. In brief, a Climate Risk Matrix identifies the top 1-2 means by which extreme weather events (e.g., flood, fire, extremeheat, etc.) may negatively impact a specific industry sector, while identifying actions that a company within that sector could be expected to take to mitigate these risks.

How can non-financial information (NFI) reporting work for SMEs? SMEs are increasingly required to provide NFI reports, which is a heavy administrative burden, even though these are not (yet) demanded by legislation. These NFI reporting requests come from their supply chains, banks or as part of public procurement. The webinar discussed the challenges and opportunities for SMEs and present solutions to help SMEs cope.

On 14 October 2020, global and EU experts explored the increasing need for the finance sector to develop new capabilities through relevant education and training in green finance principles and practice at joint ACCA-Green Finance Platform online event.

CFOs and finance function professionals may perceive sustainable business initiatives and reporting as outside the scope of their external reporting responsibilities and too burdensome. As a result, this work has fallen on a separate, sustainable business or corporate responsibility team outside the CFO function. Members of the finance function, however, have unique and critical skills to contribute to make the work of the sustainable business team more complete, accurate, and business-relevant. Establishing an internal partnership allows the corporate finance and accounting team to serve as business partners for improved decision making across the enterprise.

Climate Risk is a complex topic for the Banking Industry, combining social and environmental aspects, and two distinct concepts of physical and transition risk. Several months of research have led to the identification of challenges that are impairing the sector from addressing this complex topic and effectively transitioning to ‘Greener’ financing models.

Thinking about ways to remediate these challenges, the conclusion was that one of the key success factors was to involve international authorities and regulations. The 7 principles described in this document propose a novel approach to do so.