IFRS Standards and climate-related disclosures

Join ICAEW’s Financial Reporting Faculty for this free and open to all webinar. Hear from Nick Anderson, member of the International Accounting Standards Board, as he explains how existing requirements within IFRS Standards relate to climate change and other emerging risks.

Webinar Information

Climate change continues to be the defining issue of this decade and the accountancy profession has a key role to play in tackling the challenge. This includes helping to ensure that the impact of climate change is appropriately accounted for and disclosed in audited financial statements. The objective being to provide investors with high-quality information that enables them to assess the impact of climate risks on the business.

While climate and other emerging risks are not explicitly referenced within international standards, the principles-based approach of IFRS means they are addressed by existing requirements. In November 2019, the International Accounting Standards Board published an important briefing document on the topic, IFRS Standards and climate-related disclosures. The article contains relevant guidance for boards of directors and audit committees of IFRS reporters when considering the impact of climate-related risks on their financial reporting. The publication is also intended to help analysts and investors better understand IFRS requirements, including guidance on the application of materiality.


Nick Anderson was appointed as a member of the International Accounting Standards Board in 2017. He has 30 years of practical experience, mainly as a buy-side investor using and supporting the development of high-quality financial reporting. He previously worked for Janus Henderson Investors in the UK, where he served as a global equity portfolio manager and head of equity research. He was responsible for overseeing the sharing of research and best practice across Janus Henderson’s equity teams and served as the firm’s contact for the Board’s Investors in Financial Reporting programme. Nick was a member of the UK Accounting Standards Board from 2007 to 2013 and a founding member of the Corporate Reporting Users’ Forum (CRUF). He has a degree in economics from University College, Durham and is an associate of the CFA Society of the UK.

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