Susanne Arvidsson
Docent, Centrumföreståndare
Understanding, mapping and reporting of climate-related risks among listed firms in Sweden
Författare
Summary, in Swedish
We study the mapping and reporting of climate-related risks among firms listed on the NasdaqOMX stock exchange in Stockholm in four goods producing industries. Our study contains two parts: i) a study of the firms’ external communication through their annual reports, sustainability reports and webpages, and ii) a follow-up survey to the top management team. The survey contains quantitative questions as well as free text answers, which provides additional insights into the mapping and risk-handling of climate-related risks among the firms. We find that firms are likely to engage in some form of mapping and reporting of climate-related risks, but there are variations among the firms. Further, the management of climate-related risks appear to be a residual issue for most firms with little active engagement from the management team or board of directors.
Avdelning/ar
- Nationalekonomiska institutionen
- Redovisning och finans
Publiceringsår
2023
Språk
Engelska
Sidor
945-958
Publikation/Tidskrift/Serie
Climate Policy
Volym
23
Issue
8
Dokumenttyp
Artikel i tidskrift
Förlag
Taylor & Francis
Ämne
- Business Administration
- Economics
Nyckelord
- climate policy
- climate risk management
- non-financial reporting
- TCFD
- CSRD
- EU Taxonomy
- climate policy
- climate change
- climate-risk management
- climate-related risks
- non-financial reporting
- M40
- Q54
- Q56
- Q58
Aktiv
Published
ISBN/ISSN/Övrigt
- ISSN: 1469-3062