@article{2020:haberlarkhurst:reporting_,
title = {Reporting on climate-related risks and opportunities – Status quo and recommendations},
year = {2020},
note = {The pressure on companies from investors and other stakeholders to
address climate change keeps increasing. On the one hand companies
play a major part in the realisation of climate targets; on the other
hand, many face significant climate risks. Hence it becomes a
necessity to incorporate climate-related risks in their risk
management procedures and their external reporting. However, reporting
on climate-related risks and opportunities and especially their impact
on financial statements is still in its infancy as companies struggle
to follow the TCFD recommendations and define the interrelation
between nonfinancial and financial performance. This is revealed by
the latest PwC study on climate-related disclosure in Austrian
companies’ annual reports. The authors present the results of the
study and provide guidance on how to define and incorporate the
respective interrelations on climate-related risks and opportunities.},
journal = {Die Unternehmung},
pages = {285--295},
author = {Haberl-Arkhurst, Birgit and Sternisko, Andrea},
volume = {74},
number = {3}
}