The Task Force on Climate-Related Financial Disclosures (TCFD)
Research output: Contributions to collected editions/works › Contributions to collected editions/anthologies › Research › peer-review
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The Task Force on Climate-Related Financial Disclosures (TCFD). / Friedrich, Tim; Velte, Patrick; Wulf, Inge.
The Routledge Handbook of Accounting for the Sustainable Development Goals. ed. / Andrea Venturelli; Chiara Mio. 1. ed. London/New York : Routledge Taylor & Francis Group, 2024.Research output: Contributions to collected editions/works › Contributions to collected editions/anthologies › Research › peer-review
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TY - CHAP
T1 - The Task Force on Climate-Related Financial Disclosures (TCFD)
AU - Friedrich, Tim
AU - Velte, Patrick
AU - Wulf, Inge
PY - 2024
Y1 - 2024
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.
M3 - Contributions to collected editions/anthologies
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 -