ACCA SBR ^INT Syllabus F. The Impact Of Changes In Accounting Regulations - Climate change - Notes ^{6 / 6}

Climate change

• Refers to long-term shifts in temperatures and weather patterns. 

  Recently human activities have been the main drivers of climate change, especially due to the burning of fossil fuels.

  Climate change is creating significant risks for businesses, both as a result of more regular and severe weather events, which disrupt operations.