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Just like accounting standards, there need to be measures we can recognise, believe and use to track performance. Markets function best when stakeholders have access to all the information available and that applies to climate accounting as much as to other serious risk areas. We know that climate change will have a real impact on every business and how it operates. It will inevitably disrupt supply chains, could pressure budgets or force the relocation of operations. Regulators are pinning targets on environmental efficiency, and ethical investors are now much more consumed with selecting sustainable and responsible products. The carbon footprint of an organisation is now a material risk to its employees and its investors, so the manner and extent to which it is reported in regulatory disclosures must be more of a priority. This is so much more than a tick-box exercise.

City ofUnited kingdomDavid mcnew gettyOmar shaikhGlobal ethical finance initiativeGetty imagesGlobal ethical financeநகரம் ஆஃப்ஒன்றுபட்டது கிஂக்டம்டேவிட் மிக்னேவ் கெட்டிஓமர் ஷேக்உலகளாவிய நெறிமுறை நிதி முயற்சிகெட்டி படங்கள்உலகளாவிய நெறிமுறை நிதி