Work

Advancing Climate Transparency and Accountability: TCFD-based Climate Reporting

Year: 2025

Type: article

Abstract: Climate reporting has emerged as a crucial mechanism to scrutinise firms' environmental transparency and accountability, owing to the catastrophic impacts of climate change globally. This study aims to develop a climate-related information disclosure index (CRIDi) that serves as an instrument for a consistent and comparable environmental evaluation for business players in Malaysia. The study’s novelty lies in the integration of the recommendations by the Task Force on Climate-related Financial Disclosures (TCFD) and listing requirements by Bursa Malaysia. It benefits businesses for regulation adherence besides preparing firms to respond timely and appropriately to identified climate risks and opportunities.

Source: Environment-Behaviour Proceedings Journal

DOI: 10.21834/e-bpj.v10isi28.6962

Authors: Nur Syafiqah Hussin, Yusniyati Yusri, Naqiah Awang, Aslam Izah Selamat

Institutions: Universiti Putra Malaysia, Universiti Teknologi MARA

Language: English

Topic: Corporate Social Responsibility Reporting

Subfield: Strategy and Management

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Climate action

Open Access status: diamond

Funder: Universiti Putra Malaysia