摘要
气候相关财务影响信息披露是风险定价的基础,是实现资本有效配置的关键信息,然而该信息目前披露率不高。文章基于TCFD框架,研究并评述了两家非金融公司和一家金融机构气候相关财务影响信息披露的实践案例,总结其经验,并在此基础上提出了突出“战略韧性”的气候相关披露、综合使用多种情景分析、采取“由远及近”的视角对潜在的财务影响进行逐步推演和细化、重视气候相关机遇财务影响的评估与披露的建议,以供参考。
Climate-related financial disclosure is the basis of risk pricing and the key information to achieve effective capital allocation.However,the disclosure rate of this information is not high at present.Based on the TCFD framework,this paper studies and reviews the practical cases of climate-related financial disclosure of two non-financial companies and one financial institution,summarizes their experience,and puts forward suggestions,such as highlighting“strategic resilience”in climate-related disclosure,comprehensively using multiple scenario analysis,gradually deducing and refining potential financial impacts from a“far and near”perspective,and emphasizing the assessment and disclosure of the financial impacts of climate-related opportunities,for reference.
作者
周晓慧
ZHOU Xiao-hui(Fuzhou Polytechnic)
出处
《当代会计》
2022年第15期4-7,共4页
Contemporary Accounting
关键词
TCFD框架
气候
财务影响
信息披露
案例
TCFD framework
climate
financial impact
information disclosure
case
