1# Library to Find Best eBook for Read
Author : Climate Disclosure Standards Board (CDSB)
Release :
Genre :
Kind : eBook
Book Rating : /5 ( reviews)
Book Synopsis Materiality and Climate-related Financial Disclosures by : Climate Disclosure Standards Board (CDSB)
Download or read book Materiality and Climate-related Financial Disclosures written by Climate Disclosure Standards Board (CDSB). This book was released on . Available in PDF, EPUB and Kindle. Book excerpt:
Author : Leonardo Martinez-Diaz
Release : 2020-09-09
Genre : Science
Kind : eBook
Book Rating : 41X/5 ( reviews)
Book Synopsis Managing Climate Risk in the U.S. Financial System by : Leonardo Martinez-Diaz
Download or read book Managing Climate Risk in the U.S. Financial System written by Leonardo Martinez-Diaz. This book was released on 2020-09-09. Available in PDF, EPUB and Kindle. Book excerpt: This publication serves as a roadmap for exploring and managing climate risk in the U.S. financial system. It is the first major climate publication by a U.S. financial regulator. The central message is that U.S. financial regulators must recognize that climate change poses serious emerging risks to the U.S. financial system, and they should move urgently and decisively to measure, understand, and address these risks. Achieving this goal calls for strengthening regulators’ capabilities, expertise, and data and tools to better monitor, analyze, and quantify climate risks. It calls for working closely with the private sector to ensure that financial institutions and market participants do the same. And it calls for policy and regulatory choices that are flexible, open-ended, and adaptable to new information about climate change and its risks, based on close and iterative dialogue with the private sector. At the same time, the financial community should not simply be reactive—it should provide solutions. Regulators should recognize that the financial system can itself be a catalyst for investments that accelerate economic resilience and the transition to a net-zero emissions economy. Financial innovations, in the form of new financial products, services, and technologies, can help the U.S. economy better manage climate risk and help channel more capital into technologies essential for the transition. https://doi.org/10.5281/zenodo.5247742
Author : Robert G. Eccles
Release : 2014-10-20
Genre : Business & Economics
Kind : eBook
Book Rating : 748/5 ( reviews)
Book Synopsis The Integrated Reporting Movement by : Robert G. Eccles
Download or read book The Integrated Reporting Movement written by Robert G. Eccles. This book was released on 2014-10-20. Available in PDF, EPUB and Kindle. Book excerpt: An in-depth, enlightening look at the integrated reporting movement The Integrated Reporting Movement explores the meaning of the concept, explains the forces that provide momentum to the associated movement, and examines the motives of the actors involved. The book posits integrated reporting as a key mechanism by which companies can ensure their own long-term sustainability by contributing to a sustainable society. Although integrated reporting has seen substantial development due to the support of companies, investors, and the initiatives of a number of NGOs, widespread regulatory intervention has yet to materialize. Outside of South Africa, adoption remains voluntary, accomplished via social movement abetted, to varying degrees, by market forces. In considering integrated reporting’s current state of play, the authors provide guidance to ensure wider adoption of the practice and success of the movement, starting with how companies can improve their own reporting processes. But the support of investors, regulators, and NGOs is also important. All will benefit, as will society as a whole. Readers will learn how integrated reporting has evolved over the years, where frameworks and standards are today, and the practices that help ensure effective implementation—including, but not limited to an extensive discussion of information technology’s role in reporting and the importance of corporate reporting websites. The authors introduce the concepts of an annual board of directors' "Statement of Significant Audiences and Materiality" and a "Sustainable Value Matrix" tool that translates the statement into management decisions. The book argues that the appropriate combination of market and regulatory forces to speed adoption will vary by country, concluding with four specific recommendations about what must be done to accelerate high quality adoption of integrated reporting around the world.
Author : Sustainability Accounting Standards Board
Release : 2017-01-19
Genre : Accounting
Kind : eBook
Book Rating : 086/5 ( reviews)
Book Synopsis Climate Risk - Technical Bulletin by : Sustainability Accounting Standards Board
Download or read book Climate Risk - Technical Bulletin written by Sustainability Accounting Standards Board. This book was released on 2017-01-19. Available in PDF, EPUB and Kindle. Book excerpt: SASB's Technical Bulletin on Climate Risk is designed to help investors better understand, measure and manage their exposure to climate-related risk. The research finds that climate change affects 72 out of 79 industries (93 percent of the capital markets, or $27.5 trillion) but manifests differently from one industry to the next. Due to the ubiquity of climate risk, investors can't simply diversify away from it; instead they must focus on managing it-and on encouraging portfolio companies to manage it-in all its forms. The foreword to the guide, authored by former Secretaries of the Treasury Robert Rubin and Hank Paulson, emphasizes the need for better disclosure. "If investors are to effectively evaluate climate risk, they need a far better understanding of granular, industry-specific climate impacts, with industry-specific standards by which to evaluate corporate performance on these issues. By adopting a set of industry-based market standards for disclosure, especially in SEC filings, investors will be able to accurately compare and contrast companies," they write. "This latest SASB bulletin is a good next step toward this goal, and offers for the first time a comprehensive guide to understand and measure the unique climate impacts across all industries of the economy."
Author : Hana Vizcarra
Release : 2020
Genre :
Kind : eBook
Book Rating : /5 ( reviews)
Book Synopsis The Reasonable Investor and Climate-Related Information by : Hana Vizcarra
Download or read book The Reasonable Investor and Climate-Related Information written by Hana Vizcarra. This book was released on 2020. Available in PDF, EPUB and Kindle. Book excerpt: In recent years, the drumbeat for more expansive climate-related corporate disclosures has grown louder and more consistent within a broader swath of the financial community. This intensifying call argues for considering more climate-related information legally material under existing U.S. securities disclosure law. A key component of materiality as defined in U.S. securities law -- who is a “reasonable investor” -- is evolving when it comes to climate-related information. This evolution may soon impact what climate-related information courts consider material. Uunderstanding how courts may treat such information under the existing securities law framework is crucial to achieving more expansive disclosures. This Comment attempts to contribute to that conversation by surveying current trends that may influence courts' analyses of the materiality of climate-related topics.
