Asset Retirement Obligations: What Lies Beneath? – What poor disclosures mean for investment decisions (Europe/Asia Session)

4 February | Online | 08:00 UK | 15:00 Hong Kong | 16:00 Sydney

Join us for a 60-minute webinar exploring our new analysis and impacts of oil and gas ARO disclosures and what that means for investment decisions.

Carbon Tracker and guest speakers will explore the risks of hidden liabilities which can affect valuation – and the need to strengthen decision useful information.

Asset retirement and decommissioning obligations (AROs) can represent material, uncertain, and often poorly disclosed commitments for oil and gas companies. Changing assumptions driven by the energy transition, regulation, or economics can rapidly alter their timing and scale – directly affecting profitability, asset values, and long term company viability.

This session is designed for investors, regulators and other market participants and draws on our recent analysis of financial disclosures from 38 oil and gas companies across Australia, Canada, and the UK.

Using our ARO Transparency Scorecard, we will cover:

• Information that companies provide today about AROs – and where practices diverge across Jurisdictions
• How recent IASB guidance on uncertainty reinforces existing disclosure requirements
• How to identify potential off balance sheet obligations
• What stronger transparency could look like, and who needs to act

For previous reports on this topic, please see: https://carbontracker.org/tag/aro/

We look forward to seeing you on the 4th Feb. In the meantime, all our research is free to download from www.carbontracker.org and the usual investor focused 3rd party platforms. For questions, please email: simon.perham@tracker-group.org