Corporate climate risk management and the implementation of climate projects by the world's largest emitters

Kouloukoui, Daniel; Marinho, Márcia Mara de Oliveira; Gomes, Sônia Maria da Silva; Kiperstok, Asher; Torres, Ednildo Andrade

doi:10.1016/j.jclepro.2019.117935

Cited by 40 publications

(39 citation statements)

References 28 publications

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“…We observe that the most polluting sectors (energy, construction, transport and food) are those with the highest number of transition risks (legal, market and reputation) compared with those of finance. This research extends a relatively undeveloped area of the literature: the disclosure of environmental information related to climate risks (Ben‐Amar & McIlkenny, 2015; Giannarakis et al, 2017; Kouloukoui, Marinho et al, 2019).…”

Section: Discussion and Conclusive Remarksmentioning

confidence: 61%

“…They address the amount of disclosure and its determinants at the level of CDP questionnaires or GRI‐compliant sustainable reporting on European or international samples. These papers show that the level of disclosure on climate risks is still relatively low (Kouloukoui et al, 2019). Their empirical developments reveal that the observed level of disclosure is mainly explained by better environmental performance (Giannarakis et al, 2017), board effectiveness (Ben‐Amar and McIlkenny, 2015), firm size and financial performance (Kouloukoui et al, 2019).…”

Section: Review Of the Literature On Environmental Disclosuresmentioning

confidence: 99%

“…Furthermore, higher environmental performers prefer actual climate change disclosure providing a plausible signal. Moreover, Kouloukoui, Marinho et al, (2019) also demonstrate that the number of climate projects implemented is not related to the intensity of emissions, size, power of shareholders or the country of origin of the company but to its profitability.…”

Section: Review Of the Literature On Environmental Disclosuresmentioning

confidence: 99%

“…The case of France is particularly studied in the literature because, since 2000, this country has been at the forefront in promoting energy transition, with the promulgation of a series of environmental laws including more stringent disclosure requirements. Very recently, in this literature, there have been articles devoted specifically to the climate (Giannarakis, Konteos, Sariannidis & Chaitidis, 2017; Kouloukoui et al, 2019; Kouloukoui, Marinho, Gomes, Kiperstok & Torres, 2019). Most of them show that the level of disclosure of climate information is still low in both European and international samples; none of them, however, are about France.…”

Section: Introductionmentioning

confidence: 99%

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Corporate environmental reporting: Are French firms compliant with the Task Force on Climate Financial Disclosures' recommendations?

Demaria

Rigot

2020

Bus Strat Env

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This article deals with the practices of French corporate environmental disclosure with a focus on climate‐related risks. In particular, it aims to analyse the compliance of CAC 40 firms with the recommendations of the Task Force on Climate‐related Financial Disclosures (2017), an international initiative made up by Financial Stability Board to enhance financial transparency. On the basis of a content analysis of firms' reference documents spanning 2015–2018, we constructed the Climate Compliance Index (CCI) to evaluate whether firms disclose information on climate risks and opportunities about governance, strategy, risk management and metrics. Our results highlight a gradual increase of the CCI despite disparities across sectors and management areas. The content analysis allows us to develop a set of indicators frequently reported by domain and to identify and define climate risks and opportunities and their financial impacts per sector, which is a first step to improve the disclosure of non‐financial information.

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Section: Discussion and Conclusive Remarksmentioning

confidence: 61%

Section: Review Of the Literature On Environmental Disclosuresmentioning

confidence: 99%

Section: Review Of the Literature On Environmental Disclosuresmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

See 2 more Smart Citations

Corporate environmental reporting: Are French firms compliant with the Task Force on Climate Financial Disclosures' recommendations?

Demaria

Rigot

2020

Bus Strat Env

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“…Decision support algorithms, models, and databases are used to provide evidence-base for policymaking and legislation (Aragona and De Rosa, 2019) as well as disaster management (Akter and Wamba, 2019). These can be considered at organizational (Kouloukoui et al, 2019), local (Giest, 2017), sub-national (Hsu et al, 2019), national (Iacobuta et al, 2018), or even global levels (Flato et al, 2014).…”

Section: The Role Of Social Sciences In Climate Change Studiesmentioning

confidence: 99%

The Applicability of Big Data in Climate Change Research: The Importance of System of Systems Thinking

Sebestyén

Czvetkó

Abonyi

2021

Front. Environ. Sci.

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The aim of this paper is to provide an overview of the interrelationship between data science and climate studies, as well as describes how sustainability climate issues can be managed using the Big Data tools. Climate-related Big Data articles are analyzed and categorized, which revealed the increasing number of applications of data-driven solutions in specific areas, however, broad integrative analyses are gaining less of a focus. Our major objective is to highlight the potential in the System of Systems (SoS) theorem, as the synergies between diverse disciplines and research ideas must be explored to gain a comprehensive overview of the issue. Data and systems science enables a large amount of heterogeneous data to be integrated and simulation models developed, while considering socio-environmental interrelations in parallel. The improved knowledge integration offered by the System of Systems thinking or climate computing has been demonstrated by analysing the possible inter-linkages of the latest Big Data application papers. The analysis highlights how data and models focusing on the specific areas of sustainability can be bridged to study the complex problems of climate change.

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Corporate scope 3 carbon emission reporting as an enabler of supply chain decarbonization: A systematic review and comprehensive research agenda

Hettler

Graf‐Vlachy

2023

Bus Strat Env

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Firms worldwide are currently investigating ways to decarbonize global supply chains. Corporate scope 3 carbon emission reporting is a critical first step but is not yet a common activity for most firms. The current literature on corporate scope 3 reporting is highly fragmented and does not offer a comprehensive overview, and findings from scopes 1 and 2 emission reporting are often not readily transferrable. Therefore, we conduct a systematic literature review, develop an encompassing research framework, and generate a comprehensive research agenda. Our results identify several patterns in the literature, such as the widespread use of the Carbon Disclosure Project as a data source, a broad agreement on poor comprehensiveness of scope 3 reports, and an overall low amount of empirical research. We contribute a holistic overview of the complex issue of scope 3 reporting and develop numerous promising research avenues.

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Corporate climate risk management and the implementation of climate projects by the world's largest emitters

Cited by 40 publications

References 28 publications

Corporate environmental reporting: Are French firms compliant with the Task Force on Climate Financial Disclosures' recommendations?

Corporate environmental reporting: Are French firms compliant with the Task Force on Climate Financial Disclosures' recommendations?

The Applicability of Big Data in Climate Change Research: The Importance of System of Systems Thinking

Corporate scope 3 carbon emission reporting as an enabler of supply chain decarbonization: A systematic review and comprehensive research agenda

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