ESRB欧洲系统风险委员会：2024与气候有关的风险和核算报告（英文版）

This report analyses how climate-related risks are addressed in International Financial Reporting Standards (IFRS) and reflected in financial statements prepared in accordance with those standards, all from a financial stability perspective. It considers ongoing work by the IFRS Foundation, the European Commission and the European Securities and Markets Authority (ESMA). The report does not, however, discuss sustainability standards (e.g., the European Sustainability Reporting Standards or th