Fiche du document
30 mai 2023
- handle: 10670/1.7ip0py
- hal: hal-04309060
info:eu-repo/semantics/OpenAccess
Mots-clés
Climate change Financial disclosures NormalisationSujets proches
Climatic changes--Environmental aspects Global climate changes Climate change Climatic change Climate variations Climate changes Global climatic changes Changes, Climatic Climatic variations Climatic fluctuationsCiter ce document
Phu Dao-Le Flécher et al., « Climate change financial disclosure normalization: does one size fit all? », HALSHS : archive ouverte en Sciences de l’Homme et de la Société, ID : 10670/1.7ip0py
Métriques
Partage / Export
Résumé
Climate change is one of the biggest issues the world is facing today. Investors need to improve understanding and analysis of climate-related risks and opportunities and their financial implications on organizations. There is therefore an increasing demand from investors and creditors to access climate-related financial information that is consistent, comparable, reliable and verifiable. Based on an academic literature review on climate change disclosure and a critical analysis of existing normalization initiatives on climate-related issues, the objective of this paper is to carry out some reflections and recommendations on a common mandatory highquality climate change financial reporting framework.