How do Climate Change Strategy Disclosure and Investment Horizon Jointly Influence Investor Judgments?

IF 2.5 3区管理学 Q2 BUSINESS, FINANCE

European Accounting Review Pub Date : 2024-02-19 DOI:10.1080/09638180.2024.2305776

Dani Puspitasari, John Cw Ko, Soon-Yeow Phang, Ashna Prasad

引用次数: 0

Abstract

Disclosure demands from investors have led companies to increasingly disclose their climate change strategies, which may vary in framing features. Strategy variations include emphasizing the desira...

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气候变化战略披露和投资视野如何共同影响投资者的判断？

投资者的信息披露要求促使公司越来越多地披露其气候变化战略，这些战略的框架特点可能各不相同。不同的战略包括强调气候变化对人类和环境的影响，以及强调气候变化对人类和环境的影响。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

European Accounting Review BUSINESS, FINANCE-

CiteScore

7.00

自引率

6.10%

发文量

期刊介绍： Devoted to the advancement of accounting knowledge, it provides a forum for the publication of high quality accounting research manuscripts. The journal acknowledges its European origins and the distinctive variety of the European accounting research community. Conscious of these origins, European Accounting Review emphasises openness and flexibility, not only regarding the substantive issues of accounting research, but also with respect to paradigms, methodologies and styles of conducting that research. Though European Accounting Review is a truly international journal, it also holds a unique position as it is the only accounting journal to provide a European forum for the reporting of accounting research.