This volume contains an Open Access Chapter
In 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.
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 PracticesA 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
TargetsResearch Opportunities Concerning Private and Listed Firms; Thomas
Kaspereit OPEN ACCESS
Chapter
7. Valuation, Accounting, and Climate Risk; Su Li, Tony van Zijl, and
Roger Willett
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.
