Climate-related disclosures: how physical and transition climate risks affect your financial position, and what you are doing about it.
The challenge
Climate risk is long-dated and hard to isolate.
Emissions span the value chain. Outcomes depend on assumptions about a future that has not happened yet.
Physical and transition risk
Extreme weather, resource shortages and policy shifts each carry a financial cost that is hard to quantify and easy to understate.
Emissions across the value chain
Scope 1, 2 and 3 emissions span your own operations, your energy use and suppliers you do not control directly.
Scenario-dependent outcomes
Results shift under different climate pathways, and every assumption behind them has to be documented and defensible.
The IFRS S2 chain
One controlled path from climate data to disclosure.
A consistent, auditable process that connects data, judgement and calculations to reliable outcomes.
- 1
Climate-related data sources
Capture emissions, energy and exposure data across operations and the value chain.
- 2
Data & validation
Ensure data quality, completeness and consistency.
- 3
Governance & strategy
Record climate oversight and the strategic response to climate risk.
- 4
Physical & transition risk assessment
Assess climate risks and opportunities across time horizons.
- 5
Scenario analysis
Model outcomes under different climate pathways and assumptions.
- 6
GHG emissions & targets
Track Scope 1, 2 and 3 emissions against targets.
- 7
Financial impact linkage
Connect climate data to the financial statement impacts it drives.
- 8
Reporting & disclosures
Produce IFRS S2 reports and disclosures.
What Hamilton CEM handles
Physical & transition risk
Assess and track climate risks and opportunities across short, medium and long time horizons.
Scenario analysis
Model outcomes under different climate pathways and keep assumptions documented and traceable.
GHG emissions
Track Scope 1, 2 and 3 emissions consistently over time.
Financial impact linkage
Connect climate data to the financial statements it affects.
Lifecycle
Manage every disclosure cycle with a full audit trail.
Expected vs actual
Track emissions targets against actual results.
Compare climate targets and scenario assumptions to actual emissions and outcomes as data arrives, so disclosures stay accurate and defensible.
Built for every climate-exposed industry
Built for industries where climate risk affects the numbers.
Make contract economics visible.
Talk to us about bringing predictive accounting to your contract lifecycle.
Explore the standards
