Climate Risks Reporting Practices and Assurance

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