Research Article
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Article title
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Abstract
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Keywords
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Relevance to practice
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1. Introduction
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2. Financial reporting for financial instruments
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2.1. ESG features and their accounting treatment
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2.2. Climate-related risks arising from financial instruments
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2.3 The impact of climate-related risks on expected credit losses
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3. Data and research method
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4. Analysis on the disclosure quality of the impact of climate-related matters on financial instruments
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4.1. Disclosure quality of ESG features and their accounting treatment
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4.2. Disclosure quality of climate-related risks arising from financial instruments
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4.3. Disclosure quality of the impact of climate-related risks on ECLs
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5. Conclusion
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References
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Appendix 1
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Appendix 2
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