Five questions for auditors to consider

The 2015 Paris Agreement aims to limit the increase in global average temperature to 1.5°C. Achieving this will require the world to achieve net zero emissions by 2050. Auditors have a key role to play in this endeavour.

Five considerations for preparers

The 2015 Paris Agreement aims to limit the increase in global average temperature to 1.5°C. Achieving this will require the world to achieve net zero emissions by 2050 or sooner. Accountants in business have a key part to play in this endeavour.

Three steps for directors and senior management

The Paris Agreement aims to limit the increase in global average temperature to 1.5°C. Reaching this will require the world to achieve net zero emissions by 2050 or sooner. Businesses have a key role to play in this endeavour.

Accounts and accountability

‘Paris-aligned accounts’ is a phrase that is becoming increasingly common in the climate debate. However, there is confusion about what this means in practice.

Accountability and the Paris Agreement

A session recording from ICAEW's Climate Summit looking at how financial statements can promote accountability and behavioural change, what types of emissions should be included, and wider environmental impacts.

Financials remain woefully short on climate information

Barbara Davidson, Senior Analyst – Regulatory and Accounting at the Carbon Tracker Initiative says that without an understanding of the impact of energy transition on company financials, the extent of capital at risk – and whether funds are being allocated to unsustainable businesses – remains largely unknown.

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Paris-aligned accounts: more guidance and consensus needed, says EY partner

More explicit guidance is needed on how to reflect the impact of climate risk and the energy transition within financial statements, says Gary Donald, Partner at EY, Global Oil & Gas Assurance Leader.

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Climate change is paramount for annual reporting

Climate change and energy transition is the biggest challenge the world is facing. It is paramount for Shell and front of mind when developing its annual report and financial statements, says Edwin Kunkels, Vice President Group Reporting and Deputy Controller at the company.

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Address nature in the accounts or there will be no planet

Mark Gough, Chief Executive Officer of the Capitals Coalition, says Paris alignment is important, and for it to be successful, it must address climate, nature and people.

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What does the Paris Agreement mean for the profession?

Whether your contribution to the Paris goals is as a preparer, auditor or investor, should your role be limited to carbon reduction alone, or should it be extended to wider sustainability issues, such as accounting for nature loss? We ask Natasha Landell-Mills.

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ESG reporting for real estate investments and COP26

What does the rise in Environmental, Social and Governance reporting mean for property investors when there is no internationally recognised standard approach? And what changes are expected in the coming months and years?

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