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Fredrik NG Andersson. Foto.

Fredrik N G Andersson

Docent

Fredrik NG Andersson. Foto.

Understanding, mapping and reporting of climate-related risks among listed firms in Sweden

Författare

  • Fredrik N G Andersson
  • Susanne Arvidsson

Summary, in Swedish

We study the mapping and reporting of climate-related risks among firms listed on the NasdaqOMX stock exchange in Stockholm in four goods producing industries. Our study contains two parts: i) a study of the firms’ external communication through their annual reports, sustainability reports and webpages, and ii) a follow-up survey to the top management team. The survey contains quantitative questions as well as free text answers, which provides additional insights into the mapping and risk-handling of climate-related risks among the firms. We find that firms are likely to engage in some form of mapping and reporting of climate-related risks, but there are variations among the firms. Further, the management of climate-related risks appear to be a residual issue for most firms with little active engagement from the management team or board of directors.

Avdelning/ar

  • Nationalekonomiska institutionen
  • Redovisning och finans

Publiceringsår

2023

Språk

Engelska

Sidor

945-958

Publikation/Tidskrift/Serie

Climate Policy

Volym

23

Issue

8

Dokumenttyp

Artikel i tidskrift

Förlag

Taylor & Francis

Ämne

  • Business Administration
  • Economics

Nyckelord

  • climate policy
  • climate risk management
  • non-financial reporting
  • TCFD
  • CSRD
  • EU Taxonomy
  • climate policy
  • climate change
  • climate-risk management
  • climate-related risks
  • non-financial reporting
  • M40
  • Q54
  • Q56
  • Q58

Status

Published

ISBN/ISSN/Övrigt

  • ISSN: 1469-3062