Climate Risk Disclosure: Developing Measures for Best Practice

  • Sidhu, Baljit K (Chief Investigator)
  • Jones, Stewart (Chief Investigator)
  • Linnenluecke, Martina (Primary Chief Investigator)
  • Pinnuck, Matthew (Chief Investigator)
  • Malik, Arunima (Chief Investigator)
  • Smith, Tom (Chief Investigator)

Project: Research

Project Details

Description

This project aims to investigate how firms should disclose the impact of climate-related risk on financial statements, the contribution of their own activities to climate risk and a best practice set of quantifiable metrics that can be assured by auditors. The aims will be achieved through surveys of chief financial officers and auditors and generation of input-output models at the firm level. The outcomes will benefit accountants and auditors who calibrate these impacts, and regulators such as the Australian Accounting Standards Board and Auditing and Assurance Standards Board, in developing accounting disclosure and auditing standards. It is vital to investors, insurers and governments for efficient resource allocation and planning.
StatusActive
Effective start/end date1/01/2131/12/23