IMPLEMENTATION OF CLIMATE-RELATED BUSINESS REPORTING

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IMPLEMENTATION OF CLIMATE-RELATED BUSINESS REPORTING Mesrop Mesropyan

The International Standard on Climate-Related Disclosures IFRS- S2 is to require an entity to disclose risks and opportunities, that can reasonably be expected to affect the business cash flows, its availability of financing or the formation of the cost of capital in the short, medium and long term. The article examines the ways of information presented in the financial reports of organizations as a result of the prevention of climate change risks by business.

DOI: 10.59503/29538009-2024.2.14-102 Cross- Cultural Studies: Education and Science Vol. 2 No. 14 (2024): 2024-2 102-111

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Keywords

IFRS-S1 international standard, financial state­ments, climate change risk disclosures, business value chain, cash flow management

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