IDEAS home Printed from https://ideas.repec.org/h/spr/sprchp/978-3-031-90633-6_4.html
   My bibliography  Save this book chapter

Integrating Climate Events into Financial Reporting

In: Carbon Accounting and Sustainability, Volume I

Author

Listed:
  • Qingliang Tang

    (Western Sydney University)

Abstract

As the influence of climate change on business continues to grow, the implications of climate events should be fully reflected in financial statements within existing accounting and reporting frameworks. This chapter first explains why climate events should be integrated into mainstream financial reporting systems. Next consideration is given to the identification of different types of climate-related events that may affect the reporting of corporate assets, liabilities, revenues, and expenses. Finally, this chapter elaborates on how the impacts of climate events should be accounted for and disclosed using appropriate methods and approaches for integrating climate events and financial reporting. This climate-related information is deemed relevant and useful for investors, stakeholders, and users of financial statements who envision a more sustainable future for a commercial organisation.

Suggested Citation

  • Qingliang Tang, 2025. "Integrating Climate Events into Financial Reporting," Springer Books, in: Carbon Accounting and Sustainability, Volume I, chapter 0, pages 119-145, Springer.
    • Handle: RePEc:spr:sprchp:978-3-031-90633-6_4
    DOI: 10.1007/978-3-031-90633-6_4
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a
    for a similarly titled item that would be available.

    More about this item

    Keywords

    ;
    ;
    ;
    ;
    ;

    Statistics

    Access and download statistics

    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:spr:sprchp:978-3-031-90633-6_4. 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: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.springer.com .

    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.