气候相关金融风险：从监管角度考虑新兴的评估和披露框架

Q2 Social Sciences

European Business Law Review Pub Date : 2022-04-01 DOI:10.54648/eulr2022020

T. Myklebust

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引用次数: 0

摘要

与气候相关的金融风险已成为金融决策中的一个关键问题。最近的这一事态发展是由于人们担心，随着气候变化的影响升级，金融市场低估了随之而来的成本和损失，而且没有做好准备。它还受到促进向低排放社会过渡所需的巨大投资规模的推动。与气候相关的财务披露工作队的建议是应对金融决策领域这些事态发展的一个例子。它们旨在通过引入新的风险类别，即实物风险和过渡风险，鼓励披露与气候相关的风险。本文研究了新的风险分类，并讨论了在欧洲背景下将其纳入不具约束力的报告准则及其更广泛采用的可能性。气候相关金融风险、可持续增长融资行动计划、ESG、TCFD、实物风险、过渡风险、非财务报告、负责任投资

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Climate-related Financial Risks: Considering an Emerging Framework for Assessment and Disclosure in a Regulatory Perspective

Climate-related financial risks have become a crucial concern in financial policymaking. This recent development is propelled by concerns that financial markets have underestimated, and are unprepared for, the costs and losses that will follow as the effects of climate change escalate. It is also driven by the enormous scale of investments required to facilitate the transition to a low-emission society. The Recommendations of the Task Force on Climate-related Financial Disclosures (TCFD) are one example of a response to these developments in the realm of financial policymaking. They aim to encourage disclosure of climate-related risks, by introducing new categories of risk – namely, physical risk and transition risk. This article examines the new categorization of risks and discusses both its integration into non-binding reporting guidelines in the European context and its potential for broader adoption. Climate-related financial risk, Action Plan on Financing Sustainable Growth, ESG, TCFD, physical risk, transition risk, non-financial reporting, responsible investment

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来源期刊

European Business Law Review Social Sciences-Law

CiteScore

1.10

自引率

0.00%

发文量

期刊介绍： The mission of the European Business Law Review is to provide a forum for analysis and discussion of business law, including European Union law and the laws of the Member States and other European countries, as well as legal frameworks and issues in international and comparative contexts. The Review moves freely over the boundaries that divide the law, and covers business law, broadly defined, in public or private law, domestic, European or international law. Our topics of interest include commercial, financial, corporate, private and regulatory laws with a broadly business dimension. The Review offers current, authoritative scholarship on a wide range of issues and developments, featuring contributors providing an international as well as a European perspective. The Review is an invaluable source of current scholarship, information, practical analysis, and expert guidance for all practising lawyers, advisers, and scholars dealing with European business law on a regular basis. The Review has over 25 years established the highest scholarly standards. It distinguishes itself as open-minded, embracing interests that appeal to the scholarly, practitioner and policy-making spheres. It practices strict routines of peer review. The Review imposes no word limit on submissions, subject to the appropriateness of the word length to the subject under discussion.