News & analysis
December 2, 2025
KPMG and IASB highlight growing role of climate risk in financial reporting
IASB publishes examples of 'the effects of uncertainty' while KPMG tells firms to ‘be clear on climate’ in impairment calculations
April 25, 2024
IASB decides how climate pledges should figure in financial accounts
Influential body gives its final verdict on whether net zero plans can be interpreted as provisions under existing rules.
