기후변화가 재무보고에 미치는 영향에 대한 연구: 유형자산을 중심으로

This study explores the impact of climate-related risks on corporate financial reporting through an analysis of international disclosure cases and provides insights for integrating these risks into financial reporting. In South Korea, specific accounting standards or disclosure guidelines on climate change are lacking, and the International Financial Reporting Standards (IFRS) do not explicitly address climate-related disclosures. Accordingly, this study analyzes disclosure cases from leading international companies to provide a framework that domestic firms can reference when integrating climate-related risks into their financial reporting. Key findings include the following considerations: First, when climate-related risks are likely to have a significant impact on a company's financial position, these effects should be carefully reviewed during the financial reporting process. Second, companies should evaluate both physical and transition risks when disclosing key judgments and estimation uncertainties. Third, the impact of climate change on core financial statement elements, such as the useful lives, residual values, and impairment of tangible assets, should be considered in financial reporting. If the impact is minimal, a simplified explanation of the underlying assumptions may suffice. Fourth, in cases where transition risks related to climate change lead to the recognition of provisions or contingent liabilities, the causes, maturities, and long-term implications of such liabilities should be reviewed. Furthermore, Rather than broadly expanding disclosure requirements, tailored standards that consider domestic realities are needed. Such standards should promote reliability and consistency, enabling companies to adapt to domestic and international sustainability disclosure frameworks effectively while addressing the unique characteristics of the domestic market.