The recommendations of the Task Force on Climate Change Disclosure (TCFD) represent fundamental guidelines for managing climate-change-related risks. Indeed, the TCFD outlines good practices for integrated risk management as well as aims to protect i...
This study investigates voluntary compliance with the Task Force on Climate-Related Financial Disclosures (TCFD) framework in 64 financial, Environmental, Social, and Governance (ESG) reports from six Spanish IBEX-35 energy firms (2020–2023) an...
This paper explores the influence of a country’s institutional factors and internal corporate governance on banks’ voluntary climate finance disclosures. The analysis focuses on the world’s top 100 banks, examining the institutional...
6 October 2022
The health sector in Australia and the ASX100 is lagging far behind in the implementation of carbon management and climate risk analysis. This case study highlights the low quantity and quality of the sector compared to its market weight. The analysi...
This study assesses carbon-emissions disclosure quality (CDQ) and its drivers among Egyptian-listed firms. Using longitudinal content analysis, we examine EGX100 companies from 2020 to 2024, comprising an unbalanced panel of 442 firm-year observation...
16 October 2022
The G20-led TNFD taskforce or TNFD is under development and should be ready in September 2023. With one year to go before its official release, the study of the beta versions of the 0.2 framework is crucial to know the strategy of the taskforce regar...
Climate-related disclosure has moved rapidly from a voluntary practice to a legal obligation, yet whether mandates improve the substance of corporate climate governance—rather than the volume of reporting—remains an open question. We expl...
The operating consequences of mandatory climate-related financial disclosure may vary with industry characteristics and regulatory implementation. We examine a panel of 86 listed energy firms from the United Kingdom and five European comparison count...
This study examines the impact of corporate characteristics on climate change governance among 100 of the world’s largest companies, with 1400 observations in the fiscal year 2020. We consider variables such as company location, size, profitabi...
Corporate ESG (Environmental, Social, and Governance) reporting is increasingly envisioned as evidence of accountability in the energy transition, yet persistent gaps remain between commitments and practices. This study applied the Global Reporting I...
Sustainability reporting is an essential tool for companies and organizations to assess and communicate their sustainability performance. Its importance derives from the need for transparency and accountability to stakeholders, including investors, c...
This study investigated how corporate maturity—measured through firm age and lifecycle stage—moderates the value relevance of Environmental, Social, and Governance (ESG) disclosures in a frontier market context, using Bangladesh as a case...
Mandatory Environmental, Social, and Governance (ESG) disclosure requirements—anchored in Corporate Sustainability Reporting Directive (CSRD), International Sustainability Standards Board (ISSB), and Task Force on Climate-related Financial Disc...
Corporate sustainability governance is often measured as a set of coexisting mechanisms, leaving unclear whether the order in which reporting and internal accountability first become visible is associated with later formal cross-domain assembly and c...
Climate change poses an existential threat, spurring businesses and financial markets to integrate environmental accounting and ESG (Environmental, Social, and Governance) disclosures into decision-making. This study aims to examine how environmental...