Climate Risk Disclosure: Developing Measures for Best Practice

气候风险披露：制定最佳实践措施

• 批准号: LP200100311
• 负责人: Prof Baljit Sidhu
• 金额: $ 20.89万
• 依托单位: The University of Sydney
• 依托单位国家: 澳大利亚
• 项目类别: Linkage Projects
• 财政年份: 2021
• 资助国家: 澳大利亚
• 起止时间: 2021-09-02 至 2024-09-01
• 项目状态: 已结题
• 来源: https://dataportal.arc.gov.au/RGS/Web/Grants/LP200100311
• 关键词: Climate; Risk; Disclosure; Developing; Measures

This project aims to investigate how firms should disclose the impact of climate-related risk on financial statements, the contribution of their own activities to climate risk and a best practice set of quantifiable metrics that can be assured by auditors. The aims will be achieved through surveys of chief financial officers and auditors and generation of input-output models at the firm level. The outcomes will benefit accountants and auditors who calibrate these impacts, and regulators such as the Australian Accounting Standards Board and Auditing and Assurance Standards Board, in developing accounting disclosure and auditing standards. It is vital to investors, insurers and governments for efficient resource allocation and planning.

该项目旨在调查公司应如何披露与气候相关的风险对财务报表的影响，其自身活动对气候风险的贡献以及审计师可以保证的一套可量化指标的最佳做法。这些目标将通过对财务主任和审计员的调查以及在公司一级建立投入产出模型来实现。这些成果将有利于调整这些影响的会计师和审计师，以及澳大利亚会计准则委员会和审计与鉴证准则委员会等监管机构制定会计披露和审计准则。这对于投资者、保险公司和政府进行有效的资源分配和规划至关重要。