Companies across many different sectors have announced their net-zero carbon commitments – as part of a drive towards a greener economy. As businesses embrace new arrangements and operational changes to hit their net-zero targets, they face both challenges and opportunities. In this podcast – the first in a new series on the impact of this transition on financial reporting under IFRS Accounting Standards – Mark Wrigglesworth and Irina Ipatova look specifically at green initiatives in the airlines industry. ‘ISSB™’ is a Trade Mark and ‘IFRS®’, ‘IASB®’, ‘IFRIC®’, ‘IFRS for SMEs®’, ‘IAS®’ and ‘SIC®’ are registered Trade Marks of the IFRS Foundation and are used by KPMG IFRG Limited under licence subject to the terms and conditions contained therein. Please contact the IFRS Foundation for details of countries where its Trade Marks are in use and/or have been registered.