... framework Carbon accounting TCFD ISSB S2 Climate risk G18 G32 G38 M40 Q54 Search string 1: TS=((((“Risk*” AND “disclo*” AND “climate”) OR (“TCFD” OR “Task Force on Climate-Related Financial Disclosures”)))) AND DT=(Article) AND LA=(English). The initial search...

... and industry-specific metrics, expand disclosure topic coverage and focus more on industries with low consensus on ESG issues. The findings are of value to standard setters such as ISSB and SASB, and regulators. G18 G24 Q56 G18 G24 Q56 Our study sheds light on why ESG ratings differ...

... of information in annual reports are more likely to rely on available international guidance, such as MCPS1, than to seek to innovate. Management commentary Financial reports Assurance New Zealand G10 G18 G20 Massey University Research RM 21367 Developments in the European Union...