Climate related disclosures: A series of Information Guides
Explore CA ANZ's comprehensive guides on climate-related disclosures, designed to assist finance professionals in Australia and beyond. Learn about practical roadmaps, materiality, Scope 3 emissions, scenario analysis, and transition planning.
Chartered Accountants Australia and New Zealand (CA ANZ), in collaboration with industry experts, has developed a series of information guides to assist finance professionals with climate-related disclosures. These guides are designed with members in Australia in mind, but the core topics are applicable to organisations in other jurisdictions preparing climate-related disclosures.
Practical roadmap to prepare for climate-related disclosures
CA ANZ and BDO have created a practical roadmap to help finance professionals and teams prepare for mandatory climate-related reporting in Australia. This roadmap provides step-by-step guidance to ensure readiness for upcoming reporting requirements.
Understanding materiality in climate related financial disclosures
In collaboration with Deloitte Australia, CA ANZ has developed a two-part information guide offering practical insights for finance professionals. Part 1 introduces the concepts of materiality and respective reporting frameworks. Part 2 provides practical guidance on identifying and disclosing material climate-related risks and opportunities.
Understanding and navigating Scope 3 Emissions
CA ANZ supports finance professionals with an information guide to navigate Scope 3 greenhouse gas (GHG) emissions—indirect emissions that occur across an entity’s value chain. This guide addresses one of the most complex areas of disclosure, providing clarity and actionable steps.
Scenario Analysis Information Guide
In collaboration with Energetics, CA ANZ has developed a general information guide on climate scenario analysis. This guide outlines what scenario analysis is, its value, and how to get started. It serves as a foundational resource for finance professionals looking to incorporate scenario analysis into their climate-related disclosures.
Transition plans Information Guide
CA ANZ, in collaboration with Monash University’s Climateworks Centre, has published an information guide on understanding climate-related transition planning. This guide provides essential insights into the importance of transition planning and the role accountants play in this process.
What climate-related financial disclosures in Australia means for SMEs
In collaboration with the Australian Small Business and Family Enterprise Ombudsman (ASBFEO), CA ANZ has published an information guide on how SMEs may be involved and the competitive advantages of considering climate-related information.
Guide to assurance for investors
A new CA ANZ and RIAA guide helps investors understand assurance requirements for Australia’s climate-related financial disclosures.
Scope 3 GHG Emissions: tips for better disclosures
Research carried out by the University of Sydney and Macquarie University outline research based top tips for better scope 3 GHG emissions disclosures.
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