Economics, Finance and Accounting-Vol. 2 No. 12 (2023): 2023
2023; 129–140
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FINANCIAL INFORMATION ISSUES OF BUSINESS IMPACTS ON CLIMATE CHANGE

Nune Sahakyan*

Received: 2025-05-15 · Published: 2023-10-23

© 2023 The Author(s) and the original publisher.

CC BY-NC 4.0 This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
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Original title
FINANCIAL INFORMATION ISSUES OF BUSINESS IMPACTS ON CLIMATE CHANGE
Author
Nune Sahakyan
Source journal
Economics, Finance and Accounting-Vol. 2 No. 12 (2023): 2023
Published
2023-10-23
Licence
Creative Commons Attribution-NonCommercial 4.0 International
Original
https://doi.org/10.59503/29538009-2023.2.12-129

Abstract

The impact of business on climate change has now become too risky. Emissions of greenhouse gases, indiscriminate processing of forest wood, the impact of unaccounted use of water and land resources on climate change, require business to publish special information, which is currently being regulated by international accounting standards (IFRS-S2). In the article, the regulation of financial information flows of business impact on climate change is discussed. In particular, proposals are presented in the direction of publishing financial information on climate change risks and opportunities by organizations as a result of business. Is presented a methodology for scenario analysis of climate change as a result of business.
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