Do TCFD-aligned firms really care for climate change, or solely for their investors?
Publikation: Beiträge in Sammelwerken › Aufsätze in Sammelwerken › Forschung › begutachtet
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The Routledge Handbook of Accounting for the Sustainable Development Goals. Hrsg. / Andrea Venturelli; Chiara Mio. 1. Aufl. London/New York: Routledge Taylor & Francis Group, 2025. S. 341-359.
Publikation: Beiträge in Sammelwerken › Aufsätze in Sammelwerken › Forschung › begutachtet
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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
PY - 2025
Y1 - 2025
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. 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.
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. 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.
UR - https://www.routledge.com/The-Routledge-Handbook-of-Accounting-for-the-Sustainable-Development-Goals/Venturelli-Mio/p/book/9781032518282?srsltid=AfmBOorptlPtg47Ob1JHdFn1MQzqN1ji3bm3ltjnudW0whX1oKYvE9lD
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 -