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Appears in Collections:Accounting and Finance Research Reports
Title: Climate change risk-related disclosures in extractive industries
Author(s): Baboukardos, Diogenis
Dionysiou, Dionysia
Slack, Richard
Tsalavoutas, Ioannis
Tsoligkas, Fanis
Citation: Baboukardos D, Dionysiou D, Slack R, Tsalavoutas I & Tsoligkas F (2021) Climate change risk-related disclosures in extractive industries. ACCA and Adam Smith Business School. ACCA and Adam Smith Business School research monograph. London.
Issue Date: Jan-2021
Date Deposited: 27-Aug-2021
Publisher: Association of Chartered Certified Accountants
Series/Report no.: ACCA and Adam Smith Business School research monograph
Abstract: Climate change has been increasingly (and more urgently) recognised by governments and supranational organisations as one of the main risks that the planet and mankind are facing. A number of recent prominent initiatives, notably the 2015 Paris Agreement and the UN Sustainable Development Goals, aim at mitigating this risk by reducing emissions and, hence, restraining global warming. These developments have a direct impact on the business world and serious implications for specific industries: primarily the extractive industries, which face an urgent need to alter their operations substantially in order to survive in this new reality. Considering that companies in the extractive industries are responsible for almost half of global greenhouse gas (GHG) emissions (IRP 2019), climate change can no longer be seen as a side effect of their operations but as central issue for their business model and a core business risk.
Type: Research Report
Rights: © 2021 Association of Chartered Certified Accountants
Affiliation: University of Essex
Accounting & Finance
Durham University
University of Glasgow
University of Bath
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