对欧洲银行和保险公司披露的气候相关风险进行文本挖掘分析

IF 1.1 Q3 BUSINESS, FINANCE

Risk Management and Insurance Review Pub Date : 2024-05-10 DOI:10.1111/rmir.12268

Anna Kraus

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引用次数: 0

摘要

本文通过实证分析欧洲上市银行和保险公司与可持续发展相关的信息披露，重点关注转型风险、实体风险以及作为转型和实体风险可能后果的搁浅资产。我们对 142 家公司进行了文本挖掘分析，并应用了全面的关键词目录。用于分析的数据集包括 852 份年度报告和 551 份可持续发展报告，涵盖的样本期从 2017 年到 2022 年。我们的结果表明，在考察期内，气候相关风险的披露大幅增加，但关于搁浅资产的报告仍处于早期阶段。此外，相对于分析代币的数量，欧洲保险公司比银行报告更多与气候相关的风险。最后，统计证据表明，与规模较小的公司相比，市值高于中位数的大型银行和保险公司在气候相关风险方面的文字点击率要高得多。

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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A text mining analysis of European banks' and insurers' disclosures on climate‐related risks

This paper empirically analyzes sustainability‐related disclosures of listed European banks and insurance companies by focusing on transition risks, physical risks as well as stranded assets as a possible consequence of transition and physical risks. We employ a text mining analysis and apply a comprehensive keyword catalog to 142 firms. The dataset used for the analysis comprises 852 annual and 551 sustainability reports, covering a sample period from 2017 to 2022. Our results show that disclosure on climate‐related risks considerably increases over the examined period, but that reporting on stranded assets is still in early stages. Moreover, European insurers report more on climate‐related risks relative to the number of analyzed tokens than banks. Finally, statistical evidence suggests that larger banks and insurers with above‐median market capitalization exhibit significantly more word hits on climate‐related risks as compared to smaller firms.

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来源期刊

Risk Management and Insurance Review Economics, Econometrics and Finance-Finance

CiteScore

1.90

自引率

0.00%

发文量

期刊介绍： Risk Management and Insurance Review publishes respected, accessible, and high-quality applied research, and well-reasoned opinion and discussion in the field of risk and insurance. The Review"s "Feature Articles" section includes original research involving applications and applied techniques. The "Perspectives" section contains articles providing new insights on the research literature, business practice, and public policy. The "Educational Insights" section provides a repository of high-caliber model lectures in risk and insurance, along with articles discussing and evaluating instructional techniques.