The push for large companies to report how they assess and mitigate climate change-related risks to their businesses has taken another step forward as the European Bank for Reconstruction and Development (EBRD) has published guidance to help corporates disclose the long-term impacts of climate change in their financial results.

Neil Hodge is a freelance business journalist and photographer based in Nottingham, United Kingdom. He writes on insurance and risk management, corporate governance, internal audit, compliance, and legal...