Observatoire des droits humains (anglais seulement)

Rules for calculating climate risk in financial reporting by NZ businesses need revisiting – new research

(Version anglaise seulement)

par Martien Lubberink, Associate Professor of Accounting and Capital, Te Herenga Waka — Victoria University of Wellington
Paul Griffin, Distinguished Emeritus Professor of Management, University of California, Davis
Tom Stannard, Lecturer, Department of Accountancy and Finance, University of Otago

If businesses are already pricing in climate risks in New Zealand, then the benefits of mandatory reporting may be overstated, new research has found.

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