Reporting on the financial effects of climate change

Exposure Draft feedback reviewed in joint board meeting

In a joint meeting with the ISSB, the IASB has been hearing feedback on its Exposure Draft, "Climate-related and Other Uncertainties in the Financial Statements", which was published in July 2024. This meeting is covered in three separate articles: this one covers general matters related to the overall approach; the second is focused on connectivity with the ISSB; and the third looks at some specific technical issues that respondents had raised and which were discussed during the meeting.