Do TCFD-aligned firms really care for climate change, or solely for their investors?

Tim Friedrich; Patrick Velte; Inge Wulf

doi:10.4324/9781003404118-23

Do TCFD-aligned firms really care for climate change, or solely for their investors?

Tim Friedrich
, Patrick Velte
, Inge Wulf

Technische Universität Clausthal

Publikation: Beiträge in Sammelwerken › Aufsätze in Sammelwerken › Forschung › Begutachtung

2 Zitate (Scopus)

Abstract

Among others, the United Nations Sustainable Development Goals (UN SDGs) are explicitly linked to climate protection (SDG 13). To promote this goal, the Task Force on Climate-related Financial Disclosures (TCFD) has implemented voluntary guidelines for climate reporting. These recommendations aim to improve and increase the reporting of climate-related financial information. In this context, the following chapter has various objectives. First, this analysis presents the similarities and differences between the SDGs and the TCFD guidelines. Then, a theoretical framework and a review of empirical research on climate reporting will follow. After stressing major research gaps and deducing research recommendations, the future development of TCFD reporting with a focus on the European and global standard setting process will be described.

Originalsprache	Englisch
Titel	The Routledge Handbook of Accounting for the Sustainable Development Goals
Redakteure/-innen	Andrea Venturelli, Chiara Mio
Seitenumfang	19
Erscheinungsort	London/New York
Herausgeber (Verlag)	Routledge Taylor & Francis Group
Erscheinungsdatum	05.11.2024
Auflage	1
Seiten	341-359
ISBN (Print)	978-1-03-251828-2
ISBN (elektronisch)	978-1-04-014551-7
DOIs	https://doi.org/10.4324/9781003404118-23
Publikationsstatus	Erschienen - 05.11.2024

Bibliographische Notiz

Publisher Copyright:
© 2025 selection and editorial matter, Andrea Venturelli and Chiara Mio; individual chapters, the contributors.

UN SDGs

Dieser Output leistet einen Beitrag zu folgendem(n) Ziel(en) für nachhaltige Entwicklung

SDG 13 – Klimaschutzmaßnahmen

Fachgebiete und Schlagwörter

Betriebswirtschaftslehre
Wirtschaftswissenschaften für Nachhaltigkeit

Zugriff auf Dokument

10.4324/9781003404118-23

Dieses zitieren

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abstract = "Among others, the United Nations Sustainable Development Goals (UN SDGs) are explicitly linked to climate protection (SDG 13). To promote this goal, the Task Force on Climate-related Financial Disclosures (TCFD) has implemented voluntary guidelines for climate reporting. First, this chapter presents the similarities and differences between the SDGs and the TCFD guidelines. Then, a theoretical framework and a review of empirical research on climate reporting will follow. After stressing major research gaps and deducing research recommendations, the future development of TCFD reporting with a focus on the European and global standard-setting process will be described. {\textcopyright} 2025 selection and editorial matter, Andrea Venturelli and Chiara Mio; individual chapters, the contributors.",

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Do TCFD-aligned firms really care for climate change, or solely for their investors? / Friedrich, Tim; Velte, Patrick; Wulf, Inge.
The Routledge Handbook of Accounting for the Sustainable Development Goals. Hrsg. / Andrea Venturelli; Chiara Mio. 1. Aufl. London/New York: Routledge Taylor & Francis Group, 2024. S. 341-359.

Publikation: Beiträge in Sammelwerken › Aufsätze in Sammelwerken › Forschung › Begutachtung