EY refers to the global organization, and may refer to one or more, of the member firms of Ernst & Young Global Limited, each of which is a separate legal entity. Ernst & Young Global Limited, a UK company limited by guarantee, does not provide services to clients.
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Connected Financial Reporting: Accounting for Climate Change
This publication is intended to support entities when accounting for, and disclosing the effects of, climate change under IFRS.
Significant judgement may be required to identify and account for the effects of climate change. The May 2024 update to our publication includes updates related to climate-related commitments and considerations for purchasers determining which accounting requirements apply to power purchase agreements, as well as additional illustrative extracts from financial statements.