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Understanding, mapp...
Understanding, mapping and reporting of climate-related risks among listed firms in Sweden
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- Andersson, Fredrik N G (författare)
- Lund University,Lunds universitet,Nationalekonomiska institutionen,Ekonomihögskolan,Department of Economics,Lund University School of Economics and Management, LUSEM
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- Arvidsson, Susanne (författare)
- Lund University,Lunds universitet,Redovisning och finans,Företagsekonomiska institutionen,Ekonomihögskolan,Accounting and Corporate Finance,Department of Business Administration,Lund University School of Economics and Management, LUSEM
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(creator_code:org_t)
- 2022-09-02
- 2023
- Engelska.
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Ingår i: Climate Policy. - : Informa UK Limited. - 1469-3062 .- 1752-7457. ; 23:8, s. 945-958
- Relaterad länk:
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http://dx.doi.org/10... (free)
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visa fler...
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https://lup.lub.lu.s...
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https://doi.org/10.1...
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Abstract
Ämnesord
Stäng
- We study the mapping and reporting of climate-related risks among firms listed on the NasdaqOMX stock exchange in Stockholm in four goods-producing industries. Our study contains two parts: (i) a study of the firms’ external communication through their annual reports, sustainability reports and webpages, and (ii) a follow-up survey of the top management team. The survey contains quantitative questions and free text answers, which provide additional insights into the mapping and risk-handling of climate-related risks among the firms. We find that firms are likely to engage in some form of mapping and reporting of climate-related risks, but there are variations among the firms. Furthermore, the management of climate-related risks appears to be a residual issue for most firms with little active engagement from the management team or board of directors.
- We study the mapping and reporting of climate-related risks among firms listed on the NasdaqOMX stock exchange in Stockholm in four goods producing industries. Our study contains two parts: i) a study of the firms’ external communication through their annual reports, sustainability reports and webpages, and ii) a follow-up survey to the top management team. The survey contains quantitative questions as well as free text answers, which provides additional insights into the mapping and risk-handling of climate-related risks among the firms. We find that firms are likely to engage in some form of mapping and reporting of climate-related risks, but there are variations among the firms. Further, the management of climate-related risks appear to be a residual issue for most firms with little active engagement from the management team or board of directors.
Ämnesord
- SAMHÄLLSVETENSKAP -- Ekonomi och näringsliv -- Företagsekonomi (hsv//swe)
- SOCIAL SCIENCES -- Economics and Business -- Business Administration (hsv//eng)
- SAMHÄLLSVETENSKAP -- Ekonomi och näringsliv -- Nationalekonomi (hsv//swe)
- SOCIAL SCIENCES -- Economics and Business -- Economics (hsv//eng)
Nyckelord
- climate policy
- climate risk management
- non-financial reporting
- TCFD
- CSRD
- EU Taxonomy
- climate policy
- climate change
- climate-risk management
- climate-related risks
- non-financial reporting
- M40
- Q54
- Q56
- Q58
Publikations- och innehållstyp
- art (ämneskategori)
- ref (ämneskategori)
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