Speaking on the sidelines of Corporate Disclosure Climate Risk in Financial Reporting Forum 2026 in London on 7 July, Michael Stewart, senior expert in financial reporting at Huawei and chair of the accounting working party at Accountancy Europe, discusses the practical challenges of reflecting climate-related risks and obligations in financial statements.
The conversation explores when climate-related obligations become sufficiently certain to be recognised in financial statements, and what could make it easier to translate climate-related risks into financial reporting.