This paper aims to provide background information about the International Accounting Standards Board's Climate-Related Risks in the Financial Statements project. Further, we provide some observations of related disclosures in the notes to the 2022 financial statements of the top 75 Australian Securities Exchange-listed entities. Overall, we find that there has been improvement in the disclosures and considerations of climate-related risks in the financial statements in recent years. However, the disclosures appear to be generic, which may not meet the needs of financial statement users. We suggest that further research is needed to provide evidence about how such risks are considered and disclosed in the financial statements and whether such information meets user needs. Evidence will help standard setters to consider appropriate action, such as providing educational material or amending the Accounting Standards, to enhance the quality of financial reporting.

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评论：财务报表附注中的气候相关风险披露：来自澳大利亚的描述性证据

本文旨在提供有关国际会计准则理事会财务报表项目中气候相关风险的背景信息。此外，我们还对澳大利亚证券交易所前 75 家上市实体 2022 年财务报表附注中的相关披露进行了一些观察。总体而言，我们发现近年来财务报表中气候相关风险的披露和考虑有所改善。然而，这些披露似乎很笼统，可能无法满足财务报表使用者的需求。我们建议需要进一步研究，以提供有关如何在财务报表中考虑和披露此类风险以及此类信息是否满足用户需求的证据。证据将帮助标准制定者考虑采取适当的行动，