Climate-related financial impact guide: Supporting business assessment and disclosure

This guide from WBCSD can help you understand the financial implications of climate-related risks and opportunities. It provides a detailed five-step framework to guide companies in assessing and reporting on these impacts: 1) Scoping risks and opportunities; 2) Developing impact and calculation pathways; 3) Gathering scenario and supply chain data; 4) Calculating financial impacts; and 5) Assessing financial statement assumptions and accounting standard connectivity. The framework is followed by a set of examples that illustrate the impact of climate change on financial statements. This guide will be most useful to finance and sustainability departments.