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Climate-Related Financial Disclosures and Corporate Social Responsibility: Evidence From European ompanies

Climate-Related Financial Disclosures and Corporate Social Responsibility: Evidence From European ompanies

Ana Isabel Dias, Sónia Raquel Baptista Fernandes, Pedro Pinheiro
Copyright: © 2023 |Pages: 34
ISBN13: 9781668472934|ISBN10: 1668472937|ISBN13 Softcover: 9781668472941|EISBN13: 9781668472958
DOI: 10.4018/978-1-6684-7293-4.ch002
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MLA

Dias, Ana Isabel, et al. "Climate-Related Financial Disclosures and Corporate Social Responsibility: Evidence From European ompanies." Accounting and Financial Reporting Challenges for Government, Non-Profits, and the Private Sector, edited by Fábio Albuquerque and Paula Gomes dos Santos, IGI Global, 2023, pp. 24-57. https://doi.org/10.4018/978-1-6684-7293-4.ch002

APA

Dias, A. I., Baptista Fernandes, S. R., & Pinheiro, P. (2023). Climate-Related Financial Disclosures and Corporate Social Responsibility: Evidence From European ompanies. In F. Albuquerque & P. dos Santos (Eds.), Accounting and Financial Reporting Challenges for Government, Non-Profits, and the Private Sector (pp. 24-57). IGI Global. https://doi.org/10.4018/978-1-6684-7293-4.ch002

Chicago

Dias, Ana Isabel, Sónia Raquel Baptista Fernandes, and Pedro Pinheiro. "Climate-Related Financial Disclosures and Corporate Social Responsibility: Evidence From European ompanies." In Accounting and Financial Reporting Challenges for Government, Non-Profits, and the Private Sector, edited by Fábio Albuquerque and Paula Gomes dos Santos, 24-57. Hershey, PA: IGI Global, 2023. https://doi.org/10.4018/978-1-6684-7293-4.ch002

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Abstract

This study intends to provide additional evidence regarding practices of reporting based on the recommendations of the Task Force on Climate-Related Financial Disclosures, and to relate it with performance scores of reporting based on corporate social responsibility indicators. Despite the announcements of the adoption of those recommendations, the level of compliance is relatively low. Additionally, the relation with corporate social responsibility exists, but only when the comparison is with environmental disclosures. The contribution of this study is to provide evidence that the adoption of the recommendations of the Task Force on Climate-Related Financial Disclosures is challenging because there are two perspectives for corporate reporting as the disclosure performance based on indicators of corporate social responsibility (inside-out) differs from the recommendations of the Task Force on Climate-Related Financial Disclosures (outside-in). The results may support understanding the companies' challenges in the practical implementation of the existing guidelines.

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