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Conference Papers Year : 2023

Climate change financial disclosure normalization: does one size fit all?

Abstract

Climate change is one of the biggest issues the world is facing today. Investors need to improve understanding and analysis of climate-related risks and opportunities and their financial implications on organizations. There is therefore an increasing demand from investors and creditors to access climate-related financial information that is consistent, comparable, reliable and verifiable. Based on an academic literature review on climate change disclosure and a critical analysis of existing normalization initiatives on climate-related issues, the objective of this paper is to carry out some reflections and recommendations on a common mandatory highquality climate change financial reporting framework.
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Dates and versions

hal-04309060 , version 1 (27-11-2023)

Identifiers

  • HAL Id : hal-04309060 , version 1

Cite

Phu Dao-Le Flécher, Sondes Mbarek. Climate change financial disclosure normalization: does one size fit all?. 44ème congrès de l'Association francophone de comptabilité (AFC), Association Francophone de Comptabilité (AFC), May 2023, Lyon, France. ⟨hal-04309060⟩
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