Auditor's expertise in climate risks affects the quality of the client's climate risk disclosures
30.10.2024
In recent years, climate risk disclosures have become widely shaped on a global scale by several reporting frameworks and recommendations. These include the framework of the Task Force on Climate-Related Financial Disclosures (TCFD), International Financial Reporting Standards (IFRS) Sustainability Standards, and most recently the Corporate Sustainability Reporting Directive (CSRD).