Other versions:

(Verbatim name)

ID

(Catalog Number)

ORG

DES

Invalid DOI was provided, please try again

XML
PDF
 
 
Twitter
Facebook
Mendeley
Reddit
Notify a colleague
  • ContentsContents
  • Article InfoArticle Info
  • CiteCite
  • MetricsMetrics
  • CommentComment
  • RelatedRelated
  • FigsFigs
  • TabsTabs
  • RefsRefs
  • CitedCited
  • Article title
  • Abstract
  • Keywords
  • Practical relevance
  • 1. Introduction
    • 1.1. Research population
    • 1.2. Definition of climate-related risks
    • 1.3. Overview of extent and location of information about climate-related risks
    • 1.4. Do size and sector matter?
  • 2. Financial statements
    • 2.1. Overview of literature
    • 2.2. Scope of our research
    • 2.3. Overview of content and location of climate-related risks in financial statements
    • 2.4. Evaluation of overall findings and their causes
    • 2.5. Detailed analysis of potential impact climate-related risks on financial statements
      • 2.5.1. Non-financial assets
      • 2.5.2. Financial assets and liabilities
      • 2.5.3. Provisions and contingent liabilities
    • 2.6. Findings and recommendations
  • 3. Audit and auditor report
    • 3.1. Overview of literature
    • 3.2. Findings
      • 3.2.1. Location within the auditor report
      • 3.2.2. Content of the auditor report
  • 4. Conclusion
  • References
  • Appendix 1. Population of entities surveyed
Subscribe to email alerts for current Article's categories
Powered by