Guidance: GHG emissions – uncertainty and data quality
We have released staff guidance on uncertainty and data quality in scope 3 greenhouse gas (GHG) emissions disclosures. It is designed to support both preparers and assurers of climate-related GHG emissions disclosures.
Guidance: Anticipated financial impacts
We have also released staff guidance on anticipated financial impacts. This guidance is designed to help entities frame internal conversations about how climate-related risks and opportunities may affect their future financial position, financial performance and cash flows.
