The COVID-19 pandemic: opportunity or challenge for climate change risk disclosure ?

Walid Ben Amar, Breeda Cosyms and Isabelle Martinez
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Isabelle Martinez: TSM - Toulouse School of Management Research - UT Capitole - Université Toulouse Capitole - UT - Université de Toulouse - CNRS - Centre National de la Recherche Scientifique - TSM - Toulouse School of Management - UT Capitole - Université Toulouse Capitole - UT - Université de Toulouse

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Abstract: Purpose The purpose of this paper is to reflect on how climate change risk reporting might evolve in various world regions in the post COVID-19 pandemic era. Design/methodology/approach Using a multiple-case study approach and adopting an institutional theory lens, we assess whether the pandemic is likely to strengthen or weaken institutional pressures for climate change risk disclosures and predict how climate-related risk reporting will evolve post-pandemic. Findings The authors find that climate change risk reporting is likely to evolve differently according to geographical location. The authors predict that disclosure levels will increase in regions with ambitious climate policy and where economic stimulus packages support sustainable economic recovery. Where there has been a weakening of environmental commitments and economic stimulus packages support resource intensive business, climate change risk reporting will stagnate or even decline. The authors discuss the scenarios for climate change risk reporting expected to play out in different parts of the world. Originality/value The authors contribute to the nascent literature on climate change risk disclosure and identify future directions in the wake of the COVID-19 pandemic.

Keywords: COVID-19; Climate change risks; Instutional theory; Institutional change; Sustainability reporting; Task force for climate-related financial disclosures (search for similar items in EconPapers)
Date: 2022-08-05
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Published in Accounting, Auditing and Accountability Journal, 2022, ⟨10.1108/AAAJ-08-2020-4805⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-04210960

DOI: 10.1108/AAAJ-08-2020-4805

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