Critically discuss the importance of considering climate-related matters when preparing financial statements.

Financial Reporting

This assignment requires you to:
Prepare a transcript and record a five-minute podcast to discuss the following issue:
As countries slowly emerge from their Covid-19 lockdowns, there is a push for recovery policies that will build long-term resilience to climate change while boosting economies
https://www.accaglobal.com/gb/en/member/discover/cpd-articles/corporate-reporting/climate-risks.html

Requirement
Critically discuss the importance of considering climate-related matters when preparing financial statements. This could be impairments of assets, inventory, intangible
assets, narrative statements and property, plant and equipment. Your discussion should only consider one area of the financial reporting process which is relevant for UK listed companies.