什么是CRFD？它为何如此重要？.pdf

1、Climate related financial disclosure(CRFD)Valuation Summit:Melbourne 30-31 March 2026,Glen RiversOutlineCRFD What it is Why its important for forest valuation.Sector awareness Insights from FWPA funded project-survey Next steps Role FA Valuation Standards Committee can play in harmonising guiding/in

2、terpreting the CRFD implementation.21.What CRFD isAustralias mandatory reporting framework(AASB S2)that-requires entities to disclose information about climate-related risks and opportunities that could reasonably be expected to affect the entitys cash flows,its access to finance,or its cost of capi

3、tal over the short,medium,or long term.4 disclosure pillarsGovernance-oversight of climate risks and opportunities.Metrics and targets-emissions,internal carbon price,climate targets.Strategy-impacts on business models,financial planning,and scenario analysis.Risk management-processes for identifyin

4、g and managing climate risks.The purpose is to provide information about how climate change affects enterprise value.32.The Standards landscapeTCFD/IFRS FoundationTCFD-global blueprint for reportingISSB global baseline for disclosures(IFRS S1 and S2)Climate-related financial disclosureForest Valuati

5、on Standard(ANZ)Guided byAASB 13-Fair value measurementAASB 116-Property,plant&equipmentAASB 141-AgricultureB9 Disclosure of UncertaintyB10 Discount rateForest ValuationAustralian adoption decision(2023-2024)Treasury commits to mandatory reportingAASB begins localisation of IFRS S2ASRS Framework iss

6、ued(Sept 2024)AASB S2 released Australian implementation(2024-2026)Phased adoption and assurance pathwayTCFD-Task Force on Climate-related Financial DisclosureIFRS-International Financial Reporting StandardsISSB-International Sustainability Standards BoardAASB-Australian Accounting Standards BoardAS