Klimaatgerelateerde informatie in het jaarverslag

Nancy Kamp-Roelands, Hugo van den Ende, Martijn de Jong

    Research output: Contribution to journalArticleAcademicpeer-review

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    Abstract

    European law and further guidance on climate change disclosures is expected to be an incentive for further disclosure. The research analyzes the transparency of Dutch listed entities. The results show that they are mainly transparent on climate change in operational topics. Transparency on more strategic issues, embedding in remuneration and risk management can be improved. Large entities are more transparent than small entities.
    Original languageDutch
    Pages (from-to)377-391
    Number of pages24
    JournalMaandblad voor Accountancy en Bedrijfseconomie
    Volume93
    Issue number11/12
    DOIs
    Publication statusPublished - 2019

    Keywords

    • Transparency, annual report, non-financial information, climate change, governance, risk management, remuneration

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