业务
透明度(行为)
公司治理
会计
工作队
索引(排版)
金融稳定
顺从(心理学)
会计管理
财务
气候变化
会计信息系统
金融体系
政治学
社会心理学
生物
计算机科学
万维网
生态学
法学
心理学
公共行政
作者
Samira Demaria,Sandra Rigot
摘要
Abstract This article deals with the practices of French corporate environmental disclosure with a focus on climate‐related risks. In particular, it aims to analyse the compliance of CAC 40 firms with the recommendations of the Task Force on Climate‐related Financial Disclosures (2017), an international initiative made up by Financial Stability Board to enhance financial transparency. On the basis of a content analysis of firms' reference documents spanning 2015–2018, we constructed the Climate Compliance Index (CCI) to evaluate whether firms disclose information on climate risks and opportunities about governance, strategy, risk management and metrics. Our results highlight a gradual increase of the CCI despite disparities across sectors and management areas. The content analysis allows us to develop a set of indicators frequently reported by domain and to identify and define climate risks and opportunities and their financial impacts per sector, which is a first step to improve the disclosure of non‐financial information.
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