Discussion of “Climate-Related Financial Risk: Insights from a Semisystematic Review of the Literature and Implications for Financial Reportingâ€

Simon Dekeyser ()
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Simon Dekeyser: Department of Accounting, Finance, and Insurance, KU Leuven Hendrik Conscienceplein 8 2000 Antwerpen, Belgium

The International Journal of Accounting (TIJA), 2024, vol. 59, issue 02, 1-8

Abstract: In this discussion of Griffin and Sun [(2024), Climate-related Financial Risk: Insights from a Semisystematic Review of the Literature and Implications for Financial Reporting†the International Journal of Accounting, this issue], I examine both the incremental contribution of their work and its limitations. Furthermore, I delve into the limitations inherent in the chosen research design strategy and discuss how these limitations may affect some of the documented findings, particularly those related to accounting research.

Keywords: Discussion; climate-related financial risk (search for similar items in EconPapers)
Date: 2024
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DOI: 10.1142/S1094406024800015

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