ESMA’s report on disclosures of climate-related matters in the financial statements
On 25 October 2023, the ESMA released its report ‘The Heat is On: Disclosures of Climate-Related Matters in the Financial Statements’ as part of its strategic priorities to promote high-quality sustainability disclosures. Given the spotlight on disclosures of climate-related matters, we think that the guidance and examples in the report will be helpful for all entities using IFRS accounting standards to consider, not just those reporting in the European market.
GX In brief INT2023-23
13 December 2023
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