Investors and regulators demand clarity on climate-related matters in financial reporting, including the impact they have on the judgements and estimates a company makes in its impairment testing. They expect a company to provide robust disclosures that help them to understand whether and how climate-related matters are reflected in the recoverable amount.
Connecting the assumptions used in the impairment test and the information provided in the front part of the annual report is key. Use our guide to learn more about impairment, disclosures and connectivity.