Date of Publication: 2019

Author: Charted Professional Accountants Canada

Summary:

The implications of climate change have become widely recognized and could significantly impact a company’s business model. This publication sets out a process and considerations to assist companies in assessing materiality of climate-related matters.

Link to Full Reading:

https://www.cpacanada.ca/en/business-and-accounting-resources/financial-and-non-financial-reporting/sustainability-environmental-and-social-reporting/publications/assessing-materiality-of-climate-change