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Keywords: TCFD
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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
... evolved following the Task Force on Climate-related Financial Disclosures ( TCFD ) and assess the extent to which this literature engages with core accounting constructs. It also aims to identify sources of conceptual fragmentation and to inform future accounting research on climate-related disclosures...
Includes: Supplementary data
