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. 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.
| 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 | 05.11.2024 |
| Edition | 1 |
| Pages | 341-359 |
| ISBN (print) | 978-1-03-251828-2 |
| ISBN (electronic) | 978-1-04-014551-7 |
| DOIs | |
| Publication status | Published - 05.11.2024 |
Bibliographical note
Publisher Copyright:
© 2025 selection and editorial matter, Andrea Venturelli and Chiara Mio; individual chapters, the contributors.