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Showing 1 to 3 of 3 for “"Climate Change Disclosure"”.
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Voluntary climate change disclosure in South Africa
… pressure is driving companies to respond to climate change and to limit further contribution where possible. Despite carbon emissions still being largely unregulated and carbon disclosure not being mandatory, many companies in South Africa have voluntarily decided to reduce emissions and make …
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Forging the Future: Climate Change Disclosure, Role Expectations, and the Identity of Professional Accountants
Inspired by the urgency of the climate change impacts and the changing context of the accounting profession, the present study broadly reviews the climate change disclosure (CCD) literature, explores the role expectations of accountants in climate change accounting (CCA), and informs the most …
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Climate Change Disclosures in Family Firms
… risks to listed corporations. Consequently, climate-related issues have recently received increased attention from investors, creditors and stock market regulators. In February 2010, The United States (US) Securities and Exchange Commission (SEC) issued an interpretative guidance requiring …