The Task Force on Climate-Related Financial Disclosures (TCFD)

Publikation: Beiträge in SammelwerkenAufsätze in SammelwerkenForschungbegutachtet


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.
TitelThe Routledge Handbook of Accounting for the Sustainable Development Goals
HerausgeberAndrea Venturelli, Chiara Mio
ErscheinungsortLondon/New York
VerlagRoutledge Taylor & Francis Group
PublikationsstatusAngenommen/Im Druck - 2024