Abstract
This paper discusses the implications of ecology and sustainability on financial statements prepared in accordance with IFRS. International financial reporting standards include activities and methods that recognize, value, display and disclose economic, social and environmental impacts on the sustainability of a business entity. The aim of this paper is to identify accounting regulations that take into account the risks of climate change. Research of the available literature shows that the risk of climate change increasingly affects investment decisions, creating financial risks, and at the same time provides new opportunities for business entities.
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