On the foundations of firm climate risk exposure

IF 3.6 Q1 BUSINESS, FINANCE
M. H. Shahrour, Mohamed Arouri, R. Lemand
{"title":"On the foundations of firm climate risk exposure","authors":"M. H. Shahrour, Mohamed Arouri, R. Lemand","doi":"10.1108/raf-05-2023-0163","DOIUrl":null,"url":null,"abstract":"\nPurpose\nThis study aims to address gaps and limitations in the literature regarding firms’ exposure to climate risks. It reviews existing research, proposes new theoretical frameworks and provides directions for future studies.\n\n\nDesign/methodology/approach\nA bibliometric and systematic approach is used to review the literature on firms’ climate risk exposure. The study examines current theoretical frameworks and suggests additional ones to enhance understanding.\n\n\nFindings\nThis study contributes to the climate finance literature by offering a comprehensive overview of firms’ climate risk exposure and used theories. It emphasizes the urgent need to tackle climate change and the crucial role of firms in climate risk management. The study supports the advancement of sustainability policies and highlights the importance of understanding firms' climate risk exposure.\n\n\nPractical implications\nThis study informs the development of climate risk management strategies within firms and supports the implementation of effective sustainability policies.\n\n\nSocial implications\nAddressing climate risks can contribute to a more sustainable and resilient future for society as a whole.\n\n\nOriginality/value\nThis study provides a roadmap for future research by identifying gaps and limitations in the literature. It introduces new perspectives and theoretical frameworks, adding original insights to the field of study.\n","PeriodicalId":21152,"journal":{"name":"Review of Accounting and Finance","volume":null,"pages":null},"PeriodicalIF":3.6000,"publicationDate":"2023-07-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Review of Accounting and Finance","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1108/raf-05-2023-0163","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q1","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
引用次数: 0

Abstract

Purpose This study aims to address gaps and limitations in the literature regarding firms’ exposure to climate risks. It reviews existing research, proposes new theoretical frameworks and provides directions for future studies. Design/methodology/approach A bibliometric and systematic approach is used to review the literature on firms’ climate risk exposure. The study examines current theoretical frameworks and suggests additional ones to enhance understanding. Findings This study contributes to the climate finance literature by offering a comprehensive overview of firms’ climate risk exposure and used theories. It emphasizes the urgent need to tackle climate change and the crucial role of firms in climate risk management. The study supports the advancement of sustainability policies and highlights the importance of understanding firms' climate risk exposure. Practical implications This study informs the development of climate risk management strategies within firms and supports the implementation of effective sustainability policies. Social implications Addressing climate risks can contribute to a more sustainable and resilient future for society as a whole. Originality/value This study provides a roadmap for future research by identifying gaps and limitations in the literature. It introduces new perspectives and theoretical frameworks, adding original insights to the field of study.
论企业气候风险敞口的基础
本研究旨在解决文献中关于企业暴露于气候风险的差距和局限性。回顾了已有的研究成果,提出了新的理论框架,并为今后的研究提供了方向。设计/方法/方法采用文献计量学和系统方法来回顾有关企业气候风险暴露的文献。该研究考察了当前的理论框架,并提出了额外的理论框架来加强理解。本研究通过全面概述公司的气候风险暴露和使用的理论,为气候金融文献做出了贡献。报告强调了应对气候变化的迫切需要,以及企业在气候风险管理中的关键作用。该研究支持可持续发展政策的推进,并强调了了解企业气候风险暴露的重要性。实际意义本研究为企业制定气候风险管理策略提供了参考,并为实施有效的可持续发展政策提供了支持。应对气候风险可以为整个社会创造一个更可持续、更有复原力的未来。原创性/价值本研究通过识别文献中的差距和局限性,为未来的研究提供了路线图。它引入了新的视角和理论框架,为研究领域增添了独到的见解。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
求助全文
约1分钟内获得全文 求助全文
来源期刊
CiteScore
4.30
自引率
0.00%
发文量
18
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
确定
请完成安全验证×
copy
已复制链接
快去分享给好友吧!
我知道了
右上角分享
点击右上角分享
0
联系我们:info@booksci.cn Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术官方微信