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The Impact of Climate Change in the Valuation of Production Assets via the IFRS Framework

Autor: Remko M. Renes, Rebecca Scholten, Wim Bartels, Tineke E. Lambooy

Publikováno v: Accounting, Economics, and Law: A Convivium. 10

An interesting relatively new development in the field of corporate climate change disclosures is the Task force on Climate-related Financial Disclosures (TCFD). The TCFD aims to help identify the information needed by financial stakeholders to appro

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::bd22c142891094400c9f9deb17ea2e34
https://doi.org/10.1515/ael-2018-0032

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Accounting for Future Generations. Does the IFRS Framework Sufficiently Encourage Energy Companies to Reflect on Climate Change in the Valuation of Their Production Assets, Taking into Account the New Initiative of the Task Force on Climate-Related Financial Disclosures? An Exploratory Qualitative Comparative Case Study Approach

Autor: Rebecca Scholten, Wim Bartels, Remko M. Renes, Tineke E. Lambooy

Publikováno v: SSRN Electronic Journal.

Since climate change affects all aspects of our economy, our society and our environment, it can be seen as the most significant challenge of current and future generations. In response to this challenge, we have witnessed changes in institutional pr

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::35a5909f676ef8d74158d56957e7ff86
https://doi.org/10.2139/ssrn.2995630

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