本篇美国论文代写-气候变化对财务的影响讲了本披露声明有关组织将报告气候变化现象所带来的风险和机遇。所报告的风险必须能够在业务、收入或支出职能方面产生重大变化。应该对风险进行适当的解释，并将其归类为物理风险或监管风险。此外，它应该是对风险或机会的影响评估和对所涉经费问题的适当解释。本篇美国论文代写文章由美国第一论文 Assignment First辅导网整理，供大家参考阅读。
The Disclosure 201-2 (Financial implications and other risks and opportunities due to climate change): This disclosure states that the concerned organization will report the risks and the opportunities that are being posed by the phenomenon of climate change. The reported risks must possess the ability to generate a substantial change in the operational, revenue or the expenditure functions. There should be an appropriate explanation of the risk and its classification as being either physical or regulatory. In addition, it should be an impact assessment of the risk or opportunity and the proper explanation of the financial implications. Timberwell construction is an Australian company working on amending their plan on the local environment (LEP). This is in response to the warmth generated by global warming and climate change and the increase in the risk of bushfires.
The Disclosure 205-3 (Confirmed incidents of corruption and actions taken): In relation to this disclosure, the organization in discussion should have to report various incidents related to corruption. This includes the total of the cases of corruption and the nature of each case, and the total number of corruption cases where business contracts were either terminated or not renewed. Certain public legally significant issues concerned with corruption charges against any organization during reporting and the results of those cases are also included. Timberwell construction faced a complaint which accused four of the employees of bribing the project officers of the council to speed up the approval procedures of the development applications. Therefore, during the reporting process, the organization must include all the corruption cases which it faced during its tenure.
The Disclosure 206-1 (Legal actions for anti-competitive behaviour, anti-trust, and monopoly practices): This disclosure illustrates that the concerned organization must report the information related to the legal actions taken against anti-competitive behaviour. The legal proceedings against the violation of laws related to anti-trust and monopoly must be reported by the organization. The outcomes generated from the legal actions must be mentioned while reporting which includes any decision taken or any judgment made. Several complaints were lodged against Timberwell concerning its operations. Based on one complaint, the Australian Competition and Consumer Commission (ACCC) conducted legal proceedings against this organization for allegedly being anti-competitive in its operations. Some senior employees in Timberwell Constructions had threatened the suppliers that being involved with a new competing development organization would lead to the substantial reduction of their business. Thus, this legal action taken against Timberwell due to their anti-competitive behaviour must be included in the report on economic sustainability.