Ledger + Leaf Advisory

Services / Advisory

Connect climate reporting to the risks management needs to understand.

Prepare supported disclosures and a clear account of climate-related risks, judgments, and possible financial effects.

When this helps

Reporting expectations are changing. A board or investor asks how physical hazards or the transition to a lower-emissions economy could affect the business.

The decision this supports

Decide which risks and information matter, what management can support with evidence, and which judgments need further analysis or review.

What you receive

  • Disclosure gap assessment and evidence map against the agreed reporting basis.
  • Climate-risk register with business exposures, time horizons, owners, and proposed responses.
  • Scenario-analysis approach, assumptions, limitations, and management implications.
  • Analysis of potential financial effects, plus a disclosure review and approval process.

How we work

Start with the business model and reporting audience. Map requirements and evidence, assess exposure, explore relevant scenarios, connect findings to financial drivers, and support management review.

Methods that fit the decision

Investor-focused work may use International Financial Reporting Standards (IFRS) S1 and S2, issued by the International Sustainability Standards Board (ISSB). Global Reporting Initiative (GRI) Standards may be relevant to impact and stakeholder reporting. IFRS S2 builds on the Task Force on Climate-related Financial Disclosures (TCFD) recommendations; legacy TCFD work needs a gap assessment, not a change of label. Jurisdictional requirements are a cross-cutting readiness lens.

Scope and boundaries

Legal applicability is confirmed with qualified counsel. Scenario analysis explores plausible conditions; it is not a forecast. Depth depends on the available data, business complexity, and agreed analytical scope. Management retains responsibility for disclosures.

Who should be involved

Finance, risk, strategy, operations, sustainability, legal, internal audit, and board or executive sponsors.

Make the next disclosure more useful.

Discuss your reporting audience, business risks, and evidence gaps.

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