Sustainability Language

Reporting, Disclosure & Frameworks

Anticipated financial effects

Anticipated financial effects are expected changes to financial position, performance or cash flows arising from sustainability-related risks and opportunities.

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Definition

Anticipated financial effects are the reasonably expected effects of sustainability-related risks and opportunities on an undertaking's financial position, financial performance or cash flows over relevant time horizons.

Overview

What it means in practice

The assessment links sustainability matters to financial pathways such as revenue, operating costs, capital expenditure, asset values, financing costs or liabilities. Quantification may use ranges, scenarios and stated assumptions.

Why it matters

Without the financial pathway, long-term sustainability risks can remain outside budgeting, strategy and board decisions even when their consequences could be significant.

Boundary note

Anticipated does not mean certain. A useful disclosure identifies the time horizon, assumptions, uncertainty, method and reason a qualitative or quantitative presentation was chosen.

Review

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2AI comparison

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3Editor synthesis

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