Del 13 - Advances in Environmental Accounting & Management

Climate Risks Reporting Practices and Assurance

Inbunden, Engelska, 2025

Av Ahsan Habib, Dimu Ehalaiye, Ainul Islam, Sedzani Musundwa, New Zealand) Habib, Ahsan (Massey University, New Zealand) Ehalaiye, Dimu (Massey University, New Zealand) Islam, Ainul (Victoria University of Wellington, South Africa) Musundwa, Sedzani (University of South Africa, Ahsan Habib

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This volume contains an Open Access ChapterIn recent years, the global business landscape has witnessed an increasing emphasis on sustainability and Environmental, Social, and Governance (ESG) considerations. This trend has led governments around the world to adopt policies aimed at addressing emerging ESG-related issues, including but not limited to climate-related risks.Climate Risks Reporting Practices and Assurance captures novel insights into the existing landscape of climate risk reporting practices and assurance practices related to Sustainability and ESG. Chapter authors discuss disclosure practices, climate risk assurance in New Zealand, responsible governance in sub-Saharan Africa, research opportunities within Science Based Targets, and valuation, accounting and climate risk.The Advances in Environmental Accounting & Management series aims to advance knowledge of the governance and management of corporate environmental impacts and the accounting involved.

Produktinformation

Utgivningsdatum2025-10-13
Mått152 x 229 x 19 mm
Vikt382 g
FormatInbunden
SpråkEngelska
SerieAdvances in Environmental Accounting & Management
Antal sidor208
FörlagEmerald Publishing Limited
ISBN9781836621935

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Ahsan Habib is Professor of Financial Accounting at Massey University, Auckland, New Zealand.Dimu Ehalaiye is Senior Lecturer in Accounting at the Palmerston North campus of Massey University, New Zealand.Ainul Islam is Senior Lecturer in the School of Accounting and Commercial Law, Victoria University of Wellington, New Zealand.Sedzani Musundwa is Senior Lecturer in the School of Accountancy, University of South Africa, South Africa.

Chapter 1. Navigating Climate Risks: Reporting Practices and Assurance for a Sustainable Future; Fasilat Aramide Sanusi, Muhammad Nurul Houqe, and Dimu Ehalaiye Chapter 2. Towards Stakeholder Inclusive Environmental Reporting Practice; Lindie Grebe Chapter 3. Climate-related Performance Disclosure of IFRS S2 Early Adopters in Nigeria; Innocent Okwuosa Chapter 4. The State of Play of Climate-Related Information Assurance in New Zealand; Dimu Ehalaiye, Olayinka Moses, and Nives Botica Redmayne Chapter 5. A Systematic Review of Public Sector Climate-risk Reporting and Assurance Practices—A Conceptual Framework Towards Responsible Governance in sub-Saharan Africa; Joseph Tinarwo and Lourens Erasmus Chapter 6. A Dynamic, Survivorship Bias-free View on Science Based Targets—Research Opportunities Concerning Private and Listed Firms; Thomas Kaspereit OPEN ACCESSChapter 7. Valuation, Accounting, and Climate Risk; Su Li, Tony van Zijl, and Roger Willett