IAASA has published a paper entitled "
Climate-related disclosures in financial reports- IAASA information requests". This publication provides preparers, auditors and users of financial statements with information to encourage discussion as to whether issuers adequately consider the appropriateness and completeness of the climate-related disclosures provided in periodic financial reports.
In its report, IAASA have looked at climate related disclosures and emission targets and have set out some information requests that have been asked of insurers while they have been carrying out examinations of financial reports.
IAASA have noted their expectation that management, directors and audit committees will consider the information request outlined in this publication when determining their climate related disclosures.