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Comprehension, mapp...
Comprehension, 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)
- 2021
- Engelska 26 s.
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Serie: LSR Working papers series
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Abstract
Ämnesord
Stäng
- We study the comprehension, mapping, and reporting of climate-related risks among firms listed on the NasdaqOMX stock exchange in Stockholm. Our study contains two parts: i) a study on the firms’ external communication through their annual reports, sustainability reports and webpages, and ii) a follow-up survey addressed to each firm’s management team. We find that firms are likely to engage in some form of mapping and reporting of climate-related risks. However, their comprehension of the nature of these risks, underlying problems, and what a climate transition implies varies across firms and industries. There are also substantial variations in the method employed to map and report climate- related risks. Our results further suggest that firms use the Task Force on Climate-related Financial Disclosures’ recommendations (TCFD) on how to map and report climate risks as a learning tool to improve their climate-risk management. However, as a voluntary initiative it is insufficient to generate substantial change. Consequently, policymakers should focus on improving firms’ comprehension of what constitutes a climate-risk, how to map such risks and how to report them. The mapping and reporting of climate-related risk may otherwise prove an inefficient tool to redirect and accelerate investments promoting a low-carbon and climate-resilient economy.
Ämnesord
- SAMHÄLLSVETENSKAP -- Ekonomi och näringsliv -- Företagsekonomi (hsv//swe)
- SOCIAL SCIENCES -- Economics and Business -- Business Administration (hsv//eng)
Nyckelord
- climate policy
- climate change
- climate-risk management
- climate-related risks
- non- financial reporting
- TCFD
- NFRD
- M40
- Q54
- Q56
- Q58
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