FINANCIAL INFORMATION ISSUES OF BUSINESS IMPACTS ON CLIMATE CHANGE

Abstract

The impact of business on climate change has now become too risky. Emissions of greenhouse gases, indiscriminate processing of forest wood, the impact of unaccounted use of water and land resources on climate change, require business to publish special information, which is currently being regulated by international accounting standards (IFRS-S2).

In the article, the regulation of financial information flows of business impact on climate change is discussed. In particular, proposals are presented in the direction of publishing financial information on climate change risks and opportunities by organizations as a result of business. Is presented a methodology for scenario analysis of climate change as a result of business.