Insights

Even with scenarios and frameworks, climate risk quantification can feel abstract without a practical example that shows how assumptions translate into numbers. In this article, we explore a worked illustration that takes climate signals, converts them into business‑impact likelihood bands, and then models financial impacts step by step to derive an Expected Value estimate that management teams can use in planning and risk discussions.

Many organisations can describe climate risks qualitatively, but far fewer can quantify their likelihood and financial impact in a way that supports decision‑making and capital allocation. In this article, we explore how scenario analysis can be used to assess how impacts vary across climate futures, and how an Expected Value approach converts impact pathways into probability‑weighted financial outcomes that are decision‑useful

Climate risk is increasingly recognised as a driver of business performance, yet many organisations struggle to determine which climate topics are truly material and how they translate into operational impacts. In this article, we explore how to identify material climate topics, map climate risks to those topics, and translate them into clear business impact pathways that connect climate drivers to financial and operational outcomes.

We have released the first Grant Thornton International IFRS Sustainability Disclosure Standards - Example Sustainability-related Financial Disclosures.

In this article, we analyse the state of ESG readiness among Singapore companies, why the SMEs are critical to achieving national climate goals, and provide recommendations on how SMEs can get started with ESG to reach their sustainability goals.

AI is emerging as one of the most disruptive forces in history — and perhaps humanity’s greatest opportunity to break free from the constraints of traditional scarcity economics. Yet, uncertainty looms. In this article, we explore how AI is transforming the economy by displacing traditional jobs and challenging long-standing work structures, while also creating new opportunities.

The European Union (EU) stepped up in 2021 and unveiled the Carbon Border Adjustment Mechanism (CBAM) where fees are charged on carbon footprint of certain imports. This aims to curb emissions, level the playing field, and unlock opportunities for innovation and a greener future.

Sustainability reporting is not just about transparency and accountability; it's a catalyst for driving sustainable practices and policies. This article provides an introduction to what the GRI standards are and how to use them for your sustainability reporting.

Climate change is a pressing global issue that has far-reaching implications across various sectors. As the world grapples with the transition to a more sustainable future, businesses and investors need to consider the financial reporting implications of climate-related risks and opportunities. This article explores the impact of climate change on financial reporting and highlights the challenges and opportunities it presents.

There are no explicit requirements that address the accounting for mandatory emissions trading schemes, including mandatory carbon credits, or for voluntary carbon credits. This article explores the approaches that can be taken when accounting for emissions trading schemes.

Singapore's Ministry of Sustainability and the Environment, together with the National Environmental Agency, established definitive eligibility criteria within the framework of the International Carbon Credit. This framework offers a viable avenue for carbon-tax liable enterprises to fulfill a portion of their carbon tax obligations by surrendering eligible ICCs.

The European Sustainability Reporting Standards (ESRS) and the International Sustainability Standards Board (ISSB) are two organisations that are developing sustainability reporting standards. These are the similarities and differences between the standards developed by the European Commission and the International Financial Reporting Standards (IFRS) Foundation.

IFRS S1 and IFRS S2 mark the start of a new era of requiring companies to make sustainability-related disclosures.

Effective for periods beginning on or after 1 January 2024, the two new sustainability standards issued by the ISSB mark the start of a new era of requiring reporting entities to make sustainability related disclosures.

Here are five tips to help you improve your ESG reporting