Principles for climate and nature governance
This guidance from the World Economic Forum (WEF) sets out the four fundamental principles for effective climate and nature governance.
It is important that entities present financial information that is understandable and meaningful to investors and other stakeholders. This is fundamental to good governance and underpins trust and confidence in business.
The IoD generally supports the updating of the FMA guidance on disclosing non-GAAP financial information to help entities that present this information ensure it is helpful and not misleading.