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Enhancing Greenhouse Gas (GHG) Reporting

A Roadmap for Accounting and Finance Professionals & Building Blocks for Accountants
IFAC
| Guidance & Support Tools
English

Mandatory greenhouse gas (GHG) reporting is on the horizon. In response to rapidly escalating impacts of climate change and emerging mandatory requirements that companies disclose robust information about their GHG emissions and climate risks and opportunities, IFAC and We Mean Business Coalition (WMBC), in partnership with Accounting for Sustainability (A4S), Global Accounting Alliance (GAA), and World Business Council for Sustainable Development (WBCSD), have released guidance to help CFOs, accountants and finance professionals build on existing systems and processes in order to undertake or enhance cost-effective and investor-grade GHG reporting.

The first part of the guidance- 8 Steps to Enhance GHG Reporting: A Roadmap for Accounting and Finance Professionals provides finance and accounting professionals with a roadmap to engage with others across their business to prepare for GHG emissions reporting requirements aligned to financial reporting processes. The second, GHG Reporting Building Blocks for Accountants, equips accountants with the technical guidance necessary to collect and enhance the quality of data related to all scopes of GHG emissions at individual entity and group levels.

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