Accountants and regulators team up to publish guidance on reporting environmental issues in annual financial reports

摘要

The Institute of Chartered Accountants and Environment Agency have published new guidance on reporting environmental issues in annual financial reports. The guidance is aimed at those preparing, auditing and using annual financial statements. Written in a question and answer style, they have included examples of good practice from existing annual reports and accounts to assist readers. Whilst changes to company law have made the situation on reporting environmental performance clearer for large and listed companies, this guide seeks to help all organisations in reporting these issues.