Climate-Related Financial Disclosures and Corporate Social Responsibility

Author:

Dias Ana Isabel1ORCID,Baptista Fernandes Sónia Raquel1ORCID,Pinheiro Pedro1ORCID

Affiliation:

1. Instituto Politécnico de Lisboa, Portugal

Abstract

This study intends to provide additional evidence regarding practices of reporting based on the recommendations of the Task Force on Climate-Related Financial Disclosures, and to relate it with performance scores of reporting based on corporate social responsibility indicators. Despite the announcements of the adoption of those recommendations, the level of compliance is relatively low. Additionally, the relation with corporate social responsibility exists, but only when the comparison is with environmental disclosures. The contribution of this study is to provide evidence that the adoption of the recommendations of the Task Force on Climate-Related Financial Disclosures is challenging because there are two perspectives for corporate reporting as the disclosure performance based on indicators of corporate social responsibility (inside-out) differs from the recommendations of the Task Force on Climate-Related Financial Disclosures (outside-in). The results may support understanding the companies' challenges in the practical implementation of the existing guidelines.

Publisher

IGI Global

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