How do we bring climate to the balance sheet?

Clyde & Co has been at the forefront of legal thinking on how existing accounting standards (IAS 37 & IAS 38) create the framework for recognizing climate liabilities and assets.

Join the Climate Liabilities and Assets Initiative for a discussion with leading experts shaping this debate:

Paddy Linighan, Clyde & Co

Luke Baldwin, Nature Broking

Andrew Watson, Rethinking Capital

Mika Morse, Climate Liabilities and Assets Initiative

Thomas Annicq, Climate Liabilities and Assets Initiative & oneshot.earth

Together, we’ll explore how constructive obligations under IAS 37 and recognition of intangible assets under IAS 38 can flip the “upside-down incentives” in today’s accounting—and unlock decision-useful information for boards, investors, and markets.

This is a critical conversation for boards, CFOs, investors, lawyers, and auditors who want to understand how accounting for climate is possible today, creates better outcomes, and why it matters for the transition.

Opening of the Climate Liabilities and Assets Initiative