Work

Accounting for Climate Resilience in Corporate Risk Narratives

Year: 2025

Type: article

Abstract: This study examines how 15 energy and manufacturing companies listed on the Indonesia Stock Exchange (2021–2023) disclose climate resilience in annual and sustainability reports. Using descriptive qualitative content analysis, the findings show that disclosures remain largely symbolic and not systematically integrated into risk reporting. The study highlights the gap between climate risk awareness and reporting practices, stressing the need for standardized climate-based risk narratives to enhance information quality and provide practical implications for regulators and report preparers.

Source: Formosa Journal of Science and Technology

DOI: 10.55927/fjst.v4i9.215

Authors: Nia Tresnawaty, Ana Rusmardiana, Budiandru Budiandru, Irwan Irwan

Institutions: Universitas Dian Nusantara, Universitas Indraprasta PGRI, Universitas Muhammadiyah Prof Dr Hamka, Politeknik Negeri Kupang

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

OpenAlex ID: W4415121146

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