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Keywords: Climate risk
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Journal Articles
Climate-related financial disclosures: a meta-theoretical synthesis for accounting research and practice
Available to Purchase
Journal:
Meditari Accountancy Research
Meditari Accountancy Research (2026) 34 (1): 328–361.
Published: 27 January 2026
...; and quantification of climate risk. Even with rapid growth, the literature remains fragmented across disciplines, with limited engagement with accounting issues such as materiality determination, assurance, measurement and convergence across reporting regimes. Climate-related disclosures are predominantly analysed...
Includes: Supplementary data
