Resources Future

Turn Climate Risks and Opportunities into a Decision-Ready Assessment

Climate disclosure should do more than list generic risks. It should show how physical risks, transition risks and climate-related opportunities affect the company’s assets, operations, value chain, strategy and financial planning. We help companies identify, structure and prioritize climate-related risks and opportunities so their IFRS S1 and S2 disclosure is grounded in real business exposure.

IFRS Value Proposition for Risk and Opportunity Assessment

Follow on

Material risk clarity

Move from generic climate language to company-specific risk and opportunity registers.

Business exposure mapping

Link risks to assets, operations, customers, suppliers, financing and strategic decisions.

Time-horizon discipline

Assess short-, medium- and long-term implications in a format management can use.

Our Challenge

Many companies know climate matters are relevant, but their internal assessment remains broad, narrative and difficult to use. Physical risks such as floods, heat, water scarcity or storms may be mentioned without identifying exposed sites, suppliers, products or customer segments. Transition risks such as carbon pricing, buyer requirements, technology shifts or regulation may be acknowledged without explaining the business channel.

The gap becomes visible when a company tries to prepare IFRS disclosure. A general climate-risk paragraph is not enough. Management needs to explain what is material, where the exposure sits, over what time horizon it may arise, and how it affects strategy, risk management and financial planning.

How We Help

We convert broad climate concerns into a structured risk and opportunity assessment. Our process combines document review, sector analysis, management workshops and exposure mapping to identify the physical and transition risks most relevant to the company. We also identify opportunities linked to efficiency, resilient products, green finance, low-carbon customer demand and market positioning.

The final output gives management a clear view of priority issues, affected business areas, likely financial channels and disclosure implications. It helps companies move from awareness to action, and from generic disclosure to a more decision-useful IFRS S1 and S2 narrative.

If your IFRS tool output shows this gap, Resources Future can build the evidence, analysis and disclosure language behind it.

Our Services

Physical Risk Assessment

Identification and prioritization of climate hazards affecting sites, assets, operations, suppliers, logistics routes or customers.

Transition Risk Assessment

Assessment of policy, legal, technology, market and reputation risks linked to decarbonization and changing stakeholder expectations.

Opportunity Register

Structured identification of climate-related opportunities in efficiency, new markets, products, financing, resilience and customer positioning.

Disclosure-Ready Risk Narrative

IFRS-aligned language explaining material risks and opportunities, affected business areas, time horizons and management implications.

Types of Companies We Support

Companies beginning IFRS S1/S2 preparation

Organizations that know climate is relevant but do not yet have a structured assessment.

Exporters and industrial groups

Businesses exposed to buyer requirements, energy costs, carbon scrutiny and supply-chain disruption.

Banks and investors

Financial institutions that need to understand climate exposure across clients, sectors and portfolios.

Infrastructure, real estate and utilities

Asset-heavy businesses facing long-lived physical and transition risks.