Klimaatgerelateerde informatie in het jaarverslag

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

    OnderzoeksoutputAcademicpeer review

    17 Downloads (Pure)

    Samenvatting

    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.
    Originele taal-2Dutch
    Pagina's (van-tot)377-391
    Aantal pagina's24
    TijdschriftMaandblad voor Accountancy en Bedrijfseconomie
    Volume93
    Nummer van het tijdschrift11/12
    DOI's
    StatusPublished - 2019

    Citeer dit