Do TCFD-aligned firms really care for climate change, or solely for their investors?

Publikation: Beiträge in SammelwerkenAufsätze in SammelwerkenForschungbegutachtet

Standard

Do TCFD-aligned firms really care for climate change, or solely for their investors? / Friedrich, Tim; Velte, Patrick; Wulf, Inge.
The Routledge Handbook of Accounting for the Sustainable Development Goals. Hrsg. / Andrea Venturelli; Chiara Mio. 1. Aufl. London/New York: Routledge Taylor & Francis Group, 2024. S. 341-359.

Publikation: Beiträge in SammelwerkenAufsätze in SammelwerkenForschungbegutachtet

Harvard

Friedrich, T, Velte, P & Wulf, I 2024, Do TCFD-aligned firms really care for climate change, or solely for their investors? in A Venturelli & C Mio (Hrsg.), The Routledge Handbook of Accounting for the Sustainable Development Goals. 1 Aufl., Routledge Taylor & Francis Group, London/New York, S. 341-359. https://doi.org/10.4324/9781003404118-23

APA

Friedrich, T., Velte, P., & Wulf, I. (2024). Do TCFD-aligned firms really care for climate change, or solely for their investors? In A. Venturelli, & C. Mio (Hrsg.), The Routledge Handbook of Accounting for the Sustainable Development Goals (1 Aufl., S. 341-359). Routledge Taylor & Francis Group. https://doi.org/10.4324/9781003404118-23

Vancouver

Friedrich T, Velte P, Wulf I. Do TCFD-aligned firms really care for climate change, or solely for their investors? in Venturelli A, Mio C, Hrsg., The Routledge Handbook of Accounting for the Sustainable Development Goals. 1 Aufl. London/New York: Routledge Taylor & Francis Group. 2024. S. 341-359 doi: 10.4324/9781003404118-23

Bibtex

@inbook{adee2637ef0d41d588513c2f5fdd4ee9,
title = "Do TCFD-aligned firms really care for climate change, or solely for their investors?",
abstract = "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. First, this chapter 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. {\textcopyright} 2025 selection and editorial matter, Andrea Venturelli and Chiara Mio; individual chapters, the contributors.",
keywords = "Management studies, Sustainability sciences, Management & Economics",
author = "Tim Friedrich and Patrick Velte and Inge Wulf",
note = "Publisher Copyright: {\textcopyright} 2025 selection and editorial matter, Andrea Venturelli and Chiara Mio; individual chapters, the contributors.",
year = "2024",
month = nov,
day = "5",
doi = "10.4324/9781003404118-23",
language = "English",
isbn = "978-1-03-251828-2",
pages = "341--359",
editor = "Andrea Venturelli and Chiara Mio",
booktitle = "The Routledge Handbook of Accounting for the Sustainable Development Goals",
publisher = "Routledge Taylor & Francis Group",
address = "United Kingdom",
edition = "1",

}

RIS

TY - CHAP

T1 - Do TCFD-aligned firms really care for climate change, or solely for their investors?

AU - Friedrich, Tim

AU - Velte, Patrick

AU - Wulf, Inge

N1 - Publisher Copyright: © 2025 selection and editorial matter, Andrea Venturelli and Chiara Mio; individual chapters, the contributors.

PY - 2024/11/5

Y1 - 2024/11/5

N2 - 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. First, this chapter 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. © 2025 selection and editorial matter, Andrea Venturelli and Chiara Mio; individual chapters, the contributors.

AB - 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. First, this chapter 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. © 2025 selection and editorial matter, Andrea Venturelli and Chiara Mio; individual chapters, the contributors.

KW - Management studies

KW - Sustainability sciences, Management & Economics

UR - http://www.scopus.com/inward/record.url?scp=85207994011&partnerID=8YFLogxK

U2 - 10.4324/9781003404118-23

DO - 10.4324/9781003404118-23

M3 - Contributions to collected editions/anthologies

SN - 978-1-03-251828-2

SP - 341

EP - 359

BT - The Routledge Handbook of Accounting for the Sustainable Development Goals

A2 - Venturelli, Andrea

A2 - Mio, Chiara

PB - Routledge Taylor & Francis Group

CY - London/New York

ER -

DOI