Corporate environmental reporting: Are French firms compliant with the Task Force on Climate Financial Disclosures' recommendations?

2020 ◽  
Author(s):  
Samira Demaria ◽  
Sandra Rigot
Keyword(s):  
Task Force ◽  
Environmental Reporting ◽  
Financial Disclosures ◽  
Corporate Environmental Reporting

Corporate environmental reporting in Turkey

2017 ◽  
pp. 83-99
Author(s):  
Uğur Kaya ◽  
Yaşar Bayraktar
Keyword(s):  
Environmental Reporting ◽  
Corporate Environmental Reporting

A General Approach for Financial Quantification of Climate Change Risk for Enterprises

2022 ◽  
pp. 273-308
Author(s):  
Mahesh Gangaram Kanak ◽  
Sunita Purushottam
Keyword(s):  
Climate Change ◽  
Global Economy ◽  
Task Force ◽  
Manufacturing Sector ◽  
Climate Change Risk ◽  
Climate Action ◽  
Financial Disclosures ◽  
Development Goals ◽  
Climatic Impacts ◽  
Tackle Climate Change

Climate change is a major risk for the global economy. Increased frequency of climatic events coupled with unsustainable economic development without considering environmental & social aspects has resulted in runaway climatic impacts. It became evident for all stakeholders to work in unison; which led to formation of Task force on climate-related financial disclosures (TCFD). Financial quantification of climate risk is a new area to be explored & could be an effective measure to tackle climate change. This chapter provides a general approach for financial quantification of climate change risk for businesses to understand & prioritize climate action. Though the approach is limited to the manufacturing sector, it can be used with some modifications for other sectors. It will help find impacts that climate change could pose to supply chain using various tools & evaluation of its usefulness. As 'Climate Action' is part of Sustainable Development Goals; it will be useful to understand how integrating TCFD could help enterprises tackle climate change by localizing SDG-13 into their businesses.

scholarly journals Corporate Environmental Reporting: An Emerging Issue in the Corporate World

2009 ◽  
Vol 3 (12) ◽  
Author(s):  
Alok Kumar Pramanik ◽  
Nikhil Chandra Shil ◽  
Bhagaban Das
Keyword(s):  
Environmental Reporting ◽  
Corporate World ◽  
Corporate Environmental Reporting

scholarly journals A review of Chinese and English language studies on corporate environmental reporting in China

2015 ◽  
Vol 28 ◽  
pp. 30-48 ◽  
Author(s):  
Helen Hong Yang ◽  
Russell Craig ◽  
Alan Farley
Keyword(s):  
English Language ◽  
Environmental Reporting ◽  
Language Studies ◽  
Corporate Environmental Reporting ◽  
Chinese And English

scholarly journals Board characteristic and corporate environmental reporting in Nigeria

2019 ◽  
Vol 4 (1) ◽  
pp. 2-17 ◽  
Author(s):  
Usman Shehu Aliyu
Keyword(s):  
Risk Management ◽  
Corporate Governance ◽  
Significant Relationship ◽  
Board Independence ◽  
Environmental Reporting ◽  
Management Committee ◽  
Content Type ◽  
Quality Reporting ◽  
Corporate Environmental Reporting ◽  
Risk Management Committee

Purpose The issue that revolves around corporate governance and corporate environmental reporting (CER) has always been an essential element deliberated upon globally. A good corporate governance mechanism instills an investor’s confidence and ensures a transparent process that facilitates more disclosures and quality reporting. Precisely, the purpose of this paper is to investigate the relationship between corporate governance variables, namely, board size, board independence, board meeting (BM), risk management committee composition and CER in Nigeria. This study utilized the data obtained from the annual reports of 24 non-financial public listed companies in the Nigeria Stock Exchange comprising three sectors, namely, industrial goods, natural resources and oil & gas for the period of 2011–2015. The model of this study is theoretically based on agency theory. In analyzing data, this study utilized panel data analysis. Based on the Hausman test, the random effect model was used to examine the effect of predictors on CER. The result indicates a positive significant relationship between board independence and CER. Similarly, a positive significant relationship between BM and CER is revealed in the study. However, there is no significant relationship between other hypothesis variables and CER. Finally, the study provides suggestions for future research and several recommendations for regulators, government and accounting professional bodies. Design/methodology/approach The data was analysed using statistics. Findings The result indicates a positive significant relationship between board independence and CER. Similarly, a positive significant relationship between BM and CER is revealed in the study. However, there is no significant relationship between other hypothesis variables and CER. Originality/value There are no prior studies linking risk management committee with CER.

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