Walk Sustainability Risk Into the Financial Report
Map a sustainability-related risk into decision-useful financial reporting disclosures.
Water restriction A plant may face production limits during severe-dry weeks. The question is whether this belongs in financial reporting, and how. A broad ESG statement will not help users assess financial prospects. IFRS S1 and TCFD Governance -> strategy -> risk process -> metrics Decision-useful sustainability reporting connects a topic to financial prospects and shows how management monitors and responds to it. Slogan Water matters to us The disclosure connects risk, cash impact, response, and monitoring. Report the sustainability risks and opportunities that could reasonably affect prospects over the short, medium, or long term. 01 Connect 02 Govern 03…
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