Climate Risk
Author | : Sustainability Accounting Sustainability Accounting Standards |
Publisher | : |
Total Pages | : 110 |
Release | : 2016-10-14 |
ISBN-10 | : 1539754790 |
ISBN-13 | : 9781539754794 |
Rating | : 4/5 (90 Downloads) |
Book excerpt: This technical bulletin highlights findings related to climate risk arising from research conducted by SASB as part of its standards-setting process. The bulletin provides an overview of where climate-related risk is likely to be present in a typical portfolio, and what types of risk are present, along with the financial implications. It also summarizes the quality of existing disclosure on climate-related risk by SEC registrants. Using this bulletin, investors may better understand the nature of their risk exposures in each industry, as well as in which industries that risk is likely to be uncompensated due to inadequate disclosure in mandatory SEC filings.