IAS 33, which deals with the calculation and disclosure of earnings per share (EPS), is not directly impacted by climate change. However, climate change can indirectly affect financial reporting and disclosure, which can impact the calculation and disclosure of EPS under IAS 33. Here are some possible climate impacts on IAS 33:

1. Changes in business operations: Climate change can cause changes in business operations, such as the need to invest in new technologies or changes in production processes. These changes can impact the calculation of EPS, particularly if they result in changes in net income or the number of outstanding shares.
2. Physical risks: Climate change can increase the physical risks faced by companies, such as extreme weather events or natural disasters. These risks can impact the valuation of assets, which in turn can impact the calculation of EPS.
3. Transition risks: Transition risks refer to the risks associated with the transition to a low-carbon economy, such as changes in government policies or carbon pricing. These risks can impact the valuation of assets and liabilities, which can in turn impact the calculation of EPS.
4. Disclosure requirements: Climate change can increase the demand for disclosure of environmental, social, and governance (ESG) information, including information related to climate risks and opportunities. This can impact the disclosure requirements under IAS 33, particularly with regard to the disclosure of assumptions and estimates used in the calculation of EPS.

Overall, while IAS 33 itself is not directly impacted by climate change, the indirect impacts of climate change on financial reporting and disclosure can affect the calculation and disclosure of EPS under IAS 33. It is important for companies to consider the potential climate impacts on financial reporting and disclosure to ensure that they are providing accurate and transparent information to investors and other stakeholders.