Effects of climate change on financial statements of entities listed in the Netherlands

A survey of 88 companies listed on the Amsterdam Stock Exchange shows that the number of financial statements referencing climate change has increased significantly (from 9% in 2020 to 39% in 2021) and that the reported financial impact of climate change was not material. However, significant improv...

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Bibliographic Details
Main Authors: Leo van der Tas, Yukti Aggarwal, Danijela Maksimovic
Format: Article
Language:English
Published: Pensoft 2022-12-01
Series:MAB
Online Access:https://mab-online.nl/article/94820/download/pdf/