EY helps clients create long-term value for all stakeholders. Enabled by data and technology, our services and solutions provide trust through assurance and help clients transform, grow and operate.
At EY, our purpose is building a better working world. The insights and services we provide help to create long-term value for clients, people and society, and to build trust in the capital markets.
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.