Ben Amar, Walid, Cosyms, Breeda and Martinez, Isabelle (2022) The COVID-19 pandemic: opportunity or challenge for climate change risk disclosure ? Accounting, Auditing & Accountability Journal, vol.36 (n° 2). pp. 649-676.

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Identification Number : 10.1108/AAAJ-08-2020-4805

Abstract

Purpose
The purpose of this paper is to reflect on how climate change risk reporting might evolve in various world regions in the post COVID-19 pandemic era.

Design/methodology/approach
Using a multiple-case study approach and adopting an institutional theory lens, we assess whether the pandemic is likely to strengthen or weaken institutional pressures for climate change risk disclosures and predict how climate-related risk reporting will evolve post-pandemic.

Findings
The authors find that climate change risk reporting is likely to evolve differently according to geographical location. The authors predict that disclosure levels will increase in regions with ambitious climate policy and where economic stimulus packages support sustainable economic recovery. Where there has been a weakening of environmental commitments and economic stimulus packages support resource intensive business, climate change risk reporting will stagnate or even decline. The authors discuss the scenarios for climate change risk reporting expected to play out in different parts of the world.

Originality/value
The authors contribute to the nascent literature on climate change risk disclosure and identify future directions in the wake of the COVID-19 pandemic.

Item Type: Article
Language: English
Date: 5 August 2022
Refereed: Yes
Uncontrolled Keywords: COVID-19, Climate change risks, Instutional theory, Institutional change, Sustainability reporting, Task force for climate-related financial disclosures
Subjects: C- GESTION
Divisions: TSM Research (Toulouse)
Site: UT1
Date Deposited: 02 Dec 2022 13:00
Last Modified: 08 Mar 2024 09:18
OAI Identifier: oai:tsm.fr:2847
URI: https://publications.ut-capitole.fr/id/eprint/46469
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