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How might employee benefit arrangements be affected by climate-related risks?
As discussed by Anthony Voigt, companies could see changes in employee benefit arrangements due to site closures or restructurings.
References made in this article relate to international accounting standards, not specific Australian accounting standards. Companies significantly affected by climate-related risks may need to restructure their businesses and/or close certain operating sites. These decisions can have a significant impact on long-term employee obligations (e.g. defined benefit arrangements) and may involve paying termination benefits to large numbers of employees. Also, companies may amend employee benefit...
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Published Date: 23 July 2021
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