Carbon Tracker Initiative 145d ago

What poor disclosures mean for investment decisions Carbon Tracker and guest speakers will explore the risks of hidden liabilities which can affect valuation – and the need to strengthen decision useful information. Asset retirement and decommissioning obligations (AROs) can represent material, uncertain, and often poorly disclosed commitments for oil and gas companies. Changing assumptions driven by the energy transition, regulation, or economics can rapidly alter their timing and scale – directly affecting profitability, asset values, and long term company viability. This session is designed for investors, regulators and other market participants and draws on our recent analysis of financial disclosures from 38 oil and gas companies across Australia, Canada, and the UK. Using our ARO Transparency Scorecard, we will cover: - Information that companies provide today about AROs – and where practices diverge across Jurisdictions - How recent IASB guidance on uncertainty reinforces existing disclosure requirements - How to identify potential off balance sheet obligations - What stronger transparency could look like, and who needs to act CTI's Website: https://carbontracker.org/ ---- Carbon Tracker Initiative is a non-profit organisation working to align the capital markets with the climate change policy agenda. #aro #uk #netzero #fossilfuels #finance #energytransition #capitalmarkets