investors value carbon risk disclosure. Through a survey and empirical tests, we conclude that many institutional investors … consider climate risk reporting to be as important as financial reporting. However, systematic variation exists in their …

Climate change can be a source of financial risk. This paper examines how credit rating agencies accepted by the … Eurosystem incorporate climate change risk in their credit ratings. It also analyses how rating agencies disclose their … change risk, the transparency around models and methods used to estimate the exposure to climate change risk and the …

their climate-related risks to investors. However, such climate risk disclosures lack uniformity, complicating many … introduced the Climate Risk Disclosure Act, which seeks to mandate and stipulate the content of climate risk disclosures. This …