Editorial

This month's issue features an interview with Sue Harding, which concludes a series of conversations with well-known figures in or closely related to the world of financial reporting. Readers will be aware that other interviewees have included chairs of the IASB, and representatives of the ISSB, GRI and EFRAG. Ms Harding is a US qualified certified public accountant turned analyst and therefore brings the perspective of a user of corporate reports. She speaks about the challenges facing analysts and investors, when there is little or no information in the financial statements about any effects on the amounts reported due to climate risk, when the companies in question are reporting on how they are reducing their carbon emissions. She says that companies' progress in reporting more in the financial statements "has been pretty limited" over the past two years, but she is optimistic that the IASB's illustrative examples will make a substantial difference to current practices.