Flying Blind: In a Holding Pattern

The Flying Blind report series analyses whether companies and their auditors are assessing the financial impacts of climate and energy transition matters and reflecting these impacts in financial statements today. The third report in the series, In a Holding Pattern, will be published in four parts. The first, this Overview, discusses the overall results of Tracker Group’s assessments and common themes. Management, investors, market regulators, policymakers and standard-setters can reference and use this report in the face of growing risks and company strategies.