Abstract
The study is one of the first concerned with the topic of accounting and climate change adaptation. It proposes that the accounting role can support organisational climate change adaptation by performing the following functions: (i) a risk assessment function (assessing vulnerability and adaptive capacity), (ii) a valuation function (valuing adaptation costs and benefits) and (iii) a disclosure function (disclosure of risk associated with climate change impacts). This study synthesises and expands on existing research and practice in environmental accounting and sets the scene for future research and practice in the emerging area of accounting for climate risk.
Original language | English |
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Pages (from-to) | 607-625 |
Number of pages | 19 |
Journal | Accounting and Finance |
Volume | 55 |
Issue number | 3 |
DOIs | |
Publication status | Published - 1 Sept 2015 |
Externally published | Yes |
Keywords
- accounting
- adaptation
- climate change