Footnote:
In: Handbook of Accounting and Sustainability, edited by Carol Adams 2022, Edward Elgar Publishing Ltd
Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments October 23, 2021 erstellt
Description:
Climate risk disclosures originated as part of more general sustainability disclosure frameworks but now plays a prominent role in the evolution of mandated sustainability disclosures. This chapter explores the evolution of climate risk disclosure guidance and how it increasingly reflects the multi-dimensional nature of climate risk. Research on climate change has followed a similar path, with evolution in the measures of climate risk that researchers employ in their research. The chapter discusses use of different measures of climate risk in existing economics, accounting, and finance research and explores issues associated with how the measures affect interpretation of research results. The chapter concludes with an appraisal of current policy and practice and its future trajectory as well as suggestions of avenues for future academic research on climate risk