Cross- Cultural Studies: Education and Science Vol. 2 No. 14
2024; 102–111
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IMPLEMENTATION OF CLIMATE-RELATED BUSINESS REPORTING

Mesrop Mesropyan*

Received: 2025-05-07 · Published: 2024-11-12

© 2024 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
IMPLEMENTATION OF CLIMATE-RELATED BUSINESS REPORTING
Author
Mesrop Mesropyan
Source journal
Cross- Cultural Studies: Education and Science Vol. 2 No. 14
Published
2024-11-12
Licence
Creative Commons Attribution-NonCommercial 4.0 International
Original
https://doi.org/10.59503/29538009-2024.2.14-102

Abstract

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.
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