Climate Risk Disclosure: Developing Measures for Best Practice

该项目旨在调查公司应如何披露与气候有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最佳可量化指标。这些目标将通过对首席财务官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。这些结果将使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保证准则委员会等监管机构在制定会计披露和审计标准方面受益。对投资者、保险公司和政府来说，有效的资源配置和规划至关重要。

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.