FRC publishes staff factsheet on climate-related matters

Released 12 November 2021

The Financial Reporting Council (FRC) has published a new FRC staff factsheet, Climate-related matters as a part of a series that accompanies FRS 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland (2018).

This staff factsheet is a response to the commitments made in recent FRC publications, including the Climate Thematic and the Statement of Intent on Environmental, Social and Governance challenges, that emphasised that preparers need to consider the impact of climate-related matters on the financial statements as well as on the narrative reporting.

Further details can be found at

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