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AFA

Climate Reporting - Reading

QuestionAnswer
Babaoukados, 2023 - quality has improved but large scope of NFR makes it fragmented - different reporting methods has hampered comparability - GRI - stakeholder model - shaped NFI - multiverse of voluntary NFR fails to lead to real positive effects
Babaoukados, 2023 pt 2 - organisations complicit of greenwashing - higher quality NFI will: better informed capital markets, satisfy information needs of stakeholders - ISSB aim to consolidate framework
Babaoukados, 2023 pt 3 - need for framework - mitigate information asymmetry, insiders reporting skewed to send positive signals to market - more research to better foresee obstacles
Barker and Mayer, 2024 - financial accounting focusing on investor needs and financial materiality - sustainability reporting complements this - disconnect between profitability and environmental impact - need a more holistic view on corporate performance
ACCA and ASBS, 2022 - analysing the readiness of large firms in construction and chemical industry for mandatory disclosures (methods carried out pre implementation of IFRS S2 - disclosures scattered in different reports
ACCA and ASBS, 2022 pt 2 - ISSB need to release exemplar climate reports for presentation and disclosures to aid companies in transition - regulators need to provide sufficient lead time to allow for implementation
ACCA and ASBS, 2022 pt 3 - companies need to: lower number of reporting channels, increase cross referencing, mor disclosures on climate risks and opportunities - users of climate reports need good understanding of IFRS S2 to be aware of standard of reports (what is missing?)
IASB, 2023 possible actions: - develop education - targeted amendments to standards to improve existing application
Garca, 2012 - IFRS adoption brings benefits - especially when coupled with strong legal enforcement and robust institutional support - country legal system and institutional framework play influential role in realising benefits of IFRS
Created by: amyperston
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