Climate risks and environmental issues are becoming crucial for all organizations around the world. The climate deal struck in Paris in December 2015 (COP21) achieved an unprecedented agreement on limiting global warming and an important milestone in the global shift towards better and more comprehensive non-financial reporting which companies can follow to disclose – for investors, credit rating agencies, insurers, and other users of financial statements – more standardized information on their exposure to climate risks. The aim of this research is to provide a brief overview about the current state on climate risks and Environmental Social and Governance information through the analysis of both companies’ and investors’ perspectives. Our preliminary findings show an interesting picture of the main policies and initiatives performed by some large companies and financial institutions highlighting the crucial role played by Exchange Traded Funds (ETF).
Doni, F., Gasperini, A. (2017). Reporting of climate risks and ESG information An investigation on ETF fossil free and low carbon investment. In Proceedings of the 18th European Roundtable on Sustainable Consumption and Production. Towards a Greener Challenge & Evolution in the Framework of the Circular Economy. Grafima Publications.
Reporting of climate risks and ESG information An investigation on ETF fossil free and low carbon investment
Doni, F
Primo
;
2017
Abstract
Climate risks and environmental issues are becoming crucial for all organizations around the world. The climate deal struck in Paris in December 2015 (COP21) achieved an unprecedented agreement on limiting global warming and an important milestone in the global shift towards better and more comprehensive non-financial reporting which companies can follow to disclose – for investors, credit rating agencies, insurers, and other users of financial statements – more standardized information on their exposure to climate risks. The aim of this research is to provide a brief overview about the current state on climate risks and Environmental Social and Governance information through the analysis of both companies’ and investors’ perspectives. Our preliminary findings show an interesting picture of the main policies and initiatives performed by some large companies and financial institutions highlighting the crucial role played by Exchange Traded Funds (ETF).
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