Fredrik N G Andersson
Associate professor
Understanding, mapping and reporting of climate-related risks among listed firms in Sweden
Author
Summary, in English
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 of the top management team. The survey contains quantitative questions and free text answers, which provide 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. Furthermore, the management of climate-related risks appears to be a residual issue for most firms with little active engagement from the management team or board of directors.
Department/s
- Department of Economics
- Accounting and Corporate Finance
Publishing year
2023
Language
English
Pages
945-958
Publication/Series
Climate Policy
Volume
23
Issue
8
Document type
Journal article
Publisher
Taylor & Francis
Topic
- Business Administration
- Economics
Keywords
- 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
Status
Published
ISBN/ISSN/Other
- ISSN: 1469-3062