Advancing climate transparency and accountability: TCFD-based climate reporting
Climate reporting has emerged as a crucial mechanism to scrutinise firms' environmental transparency and accountability, owing to the catastrophic impacts of climate change globally. This study aims to develop a climate-related information disclosure index (CRIDi) that serves as an instrument f...
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| Main Authors: | , , , |
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| Format: | Article |
| Language: | en |
| Published: |
e-IPH
2025
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| Subjects: | |
| Online Access: | http://psasir.upm.edu.my/id/eprint/124908/1/124908.pdf http://psasir.upm.edu.my/id/eprint/124908/ https://ebpj.e-iph.co.uk/index.php/EBProceedings/article/view/6962 |
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| Summary: | Climate reporting has emerged as a crucial mechanism to scrutinise firms' environmental transparency and accountability, owing to the catastrophic impacts of climate change globally. This study aims to develop a climate-related information disclosure index (CRIDi) that serves as an instrument for a consistent and comparable environmental evaluation for business players in Malaysia. The study’s novelty lies in the integration of the recommendations by the Task Force on Climate-related Financial Disclosures (TCFD) and listing requirements by Bursa Malaysia. It benefits businesses for regulation adherence besides preparing firms to respond timely and appropriately to identified climate risks and opportunities. |
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