Do TCFD-aligned firms really care for climate change, or solely for their investors?
Publikation: Beiträge in Sammelwerken › Aufsätze in Sammelwerken › Forschung › begutachtet
Authors
Among others, the United Nations Sustainable Development Goals (UN SDGs) are explicitly linked to climate protection (SDG 13). To promote this goal, the Task Force on Climate-related Financial Disclosures (TCFD) has implemented voluntary guidelines for climate reporting. These recommendations aim to improve and increase the reporting of climate-related financial information. In this context, the following chapter has various objectives. First, this analysis presents the similarities and differences between the SDGs and the TCFD guidelines. Then, a theoretical framework and a review of empirical research on climate reporting will follow. After stressing major research gaps and deducing research recommendations, the future development of TCFD reporting with a focus on the European and global standard setting process will be described.
| Originalsprache | Englisch |
|---|---|
| Titel | The Routledge Handbook of Accounting for the Sustainable Development Goals |
| Herausgeber | Andrea Venturelli, Chiara Mio |
| Anzahl der Seiten | 19 |
| Erscheinungsort | London/New York |
| Verlag | Routledge Taylor & Francis Group |
| Erscheinungsdatum | 05.11.2024 |
| Auflage | 1 |
| Seiten | 341-359 |
| ISBN (Print) | 978-1-03-251828-2 |
| ISBN (elektronisch) | 978-1-04-014551-7 |
| DOIs | |
| Publikationsstatus | Erschienen - 05.11.2024 |
Bibliographische Notiz
Publisher Copyright:
© 2025 selection and editorial matter, Andrea Venturelli and Chiara Mio; individual chapters, the contributors.