Net zero and Non-GAAP earnings: Difference between pages

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''Environmental concerns - emissions''.
''Financial reporting - accounting principles - alternative performance measures.''


Net zero emissions means that any greenhouse gas emissions are balanced by schemes to offset an equivalent amount of greenhouse gases from the atmosphere, such as planting trees or using technology like carbon capture and storage.
Non-GAAP earnings are accounting earnings calculated and disclosed on an alternative basis, supplementing the information required to be reported by law and under financial reporting standards.
 
 
Such measures should be treated with caution, as management may - consciously or unconsciously - be influenced to present figures in ways that reflect well on its own performance.




== See also ==
== See also ==
* [[Adaptation Action Coalition]]
* [[Adjusted earnings]]
* [[Adaptation communications]]
* [[Alternative performance measures]]
* [[Business Ambition for 1.5C]]
* [[Earnings]]
* [[Carbon credits]]
* [[Earnings per share]]
* [[Carbon-neutral]]
* [[Generally accepted accounting principles]]
* [[Climate-related financial disclosure]]
* [[Financial reporting]]
* [[COP26]]
* [[Non-GAAP measures]]
* [[Credit rating]]
* [[Underlying]]
* [[Emissions]]
* [[Environmental concerns]]
* [[ESG investment]]
* [[Glasgow Financial Alliance for Net Zero]]  (GFANZ)
* [[Gold standard]]
* [[Green bond]]
* [[Green Bond Principles]]
* [[Greenhouse gas]]
* [[Hybrid]]
* [[Nationally determined contribution]]
* [[Net-Zero Asset Managers initiative]]
* [[Net-Zero Asset Owner Alliance]]
* [[Net-Zero Banking Alliance]]
* [[Paris Agreement]]
* [[Resilience]]
* [[Road to Zero]]
* [[Supply chain]]
* [[United Nations Framework Convention on Climate Change]]
* [[Zero emissions]]


[[Category:Accounting,_tax_and_regulation]]
[[Category:Accounting,_tax_and_regulation]]
[[Category:The_business_context]]
[[Category:The_business_context]]
[[Category:Compliance_and_audit]]
[[Category:Ethics]]
[[Category:Identify_and_assess_risks]]
[[Category:Manage_risks]]
[[Category:Risk_frameworks]]
[[Category:Risk_reporting]]

Revision as of 14:26, 2 June 2021

Financial reporting - accounting principles - alternative performance measures.

Non-GAAP earnings are accounting earnings calculated and disclosed on an alternative basis, supplementing the information required to be reported by law and under financial reporting standards.


Such measures should be treated with caution, as management may - consciously or unconsciously - be influenced to present figures in ways that reflect well on its own performance.


See also