Climate-related Risks in the Financial Statements

Topic area:
Status: 08.04.2024 |
Current
Key words:
IFRS, Sustainable Finance / ESG
Initiative
Official name
Climate-related Risks in the Financial Statements
Type
Other
Level 3 / Other
Initiator
IASB
Submitted
Doc. code
Summary
Status
Status

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Current version
Final version
23.03.2023
Next step
Entry into force and application
Entry into force

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Application date

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Scope
Relevant for

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Associated initiatives
Level 1
–
Level 2
–
Level 3 / Other
–

Source: IASB, Climate-related Risks in the Financial Statements, 2023