Financial reporting of European companies on climate issues

This study shows a significant enhancement of information given in the notes on climate issues in 2021 accounts compared to previous years, making 2021 a turning point on this subject.

This study also reveals the diversity of the climate risks, opportunities and commitments mentioned depending on industries and issuers, as well as an improvement in the approach used to explain the impact of the issues on the performance and assets of issuers, in line with the expectations expressed by the users of the financial statements and the recommendations made by the standard setters and regulators.

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Financial reporting of European companies on climate issues

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