IDEAS home Printed from https://ideas.repec.org/a/ids/ijbcrm/v14y2024i1p14-29.html
   My bibliography  Save this article

Principles and guidance on climate risk disclosure for businesses

Author

Listed:
  • Konstantina Karatzoudi
  • Terje Aven

Abstract

The present paper discusses how businesses should conduct climate risk disclosures. The work builds on guidance provided by the Task Force on Climate-related Financial Disclosures (TCFD) and related work. Using current risk science knowledge, we question what should be the fundamental principles for defining and using such disclosures when the scope is all types of risks, not only financial. From these principles, we present and discuss some specific guidance on how to formulate the disclosures. Examples are used to illustrate the principles and guidance. Businesses are encouraged to use the figure and guidance provided in the current work when planning and presenting climate change disclosures.

Suggested Citation

  • Konstantina Karatzoudi & Terje Aven, 2024. "Principles and guidance on climate risk disclosure for businesses," International Journal of Business Continuity and Risk Management, Inderscience Enterprises Ltd, vol. 14(1), pages 14-29.
    • Handle: RePEc:ids:ijbcrm:v:14:y:2024:i:1:p:14-29
    as

    Download full text from publisher

    File URL: http://www.inderscience.com/link.php?id=137237
    Download Restriction: Access to full text is restricted to subscribers.
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ids:ijbcrm:v:14:y:2024:i:1:p:14-29. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sarah Parker (email available below). General contact details of provider: http://www.inderscience.com/browse/index.php?journalID=333 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.