... financial disclosure Climate-related risks and opportunities Task force on climate-related financial disclosure Financial performance Climate sensitivity Fortune Global 500 Developing nations Climate change has emerged as a pressing concern due to significant global issues. In response...

...Zahra Borghei; Martina Linnenluecke; Binh Bui Purpose This paper aims to explore current trends in how companies disclose climate-related risks and opportunities in their financial statements. As part of the authors’ analysis, they examine: whether forward-looking assumptions and judgements...