Do TCFD-aligned firms really care for climate change, or solely for their investors?
Research output: Contributions to collected editions/works › Contributions to collected editions/anthologies › Research › peer-review
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.
Original language | English |
---|---|
Title of host publication | The Routledge Handbook of Accounting for the Sustainable Development Goals |
Editors | Andrea Venturelli, Chiara Mio |
Number of pages | 19 |
Place of Publication | London/New York |
Publisher | Routledge Taylor & Francis Group |
Publication date | 2025 |
Edition | 1 |
Pages | 341-359 |
ISBN (print) | 978-1-03-251828-2 |
Publication status | Published - 2025 |