Corporate Climate Responsibility – The Rise of a New Governance Issue
Given the absence of a comprehensive regulatory framework, international recommendations and best practices on corporate responsibility in the area of climate change are emerging. Due to their financial materiality, climate change risks have recently gained widespread recognition by international o...
| Main Authors: | , |
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| Format: | Article |
| Language: | deu |
| Published: |
Luca Ranzoni
2021-03-01
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| Series: | sui-generis |
| Online Access: | https://sui-generis.ch/article/view/2669 |
| Summary: | Given the absence of a comprehensive regulatory framework, international recommendations and best practices on corporate responsibility in the area of climate change are emerging. Due to their financial materiality, climate change risks have recently gained widespread recognition by international organizations and financial regulators. Accordingly, sound corporate governance requires companies to have regard to climate change issues. The authors propose the term ‘Corporate Climate Responsibility’ to frame various trends in legal doctrine and market developments.
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| ISSN: | 2297-105X |