ACCOUNTANTS FOR BUSINESS Reporting risk

2 This report examines how the quality and value of risk reporting can be improved. It reviews current practice in risk reporting, the barriers to better risk reporting,

  Accountants for business reporting risk

FCCC/CP/2011/9/Add

FCCC/CP/2011/9/Add.1 3 6. Further decides that the process shall raise the level of ambition and shall be informed, inter alia, by the Fifth Assessment Report of the Intergovernmental Panel on Climate Change, the outcomes of the 2013–2015 review and the work of the subsidiary