Carbon Risk and Green Finance

Contents

List of figures

List of tables

Preface

Acknowledgments

1  Climate change becomes a financial concern

2  Reporting frameworks

2.1 Development

2.2 Harmonization with Task Force on Climate-related Financial Disclosures recommendations

2.2.1 CDP climate change questionnaire

2.2.2 Global Reporting Initiative Sustainability Reporting Standards

2.2.3 Climate Disclosure Standards Board framework using Sustainability Accounting Standards Board standards

2.2.4 French Energy Transition Law

2.2.5 National Association of Insurance Commissioners Climate Risk Disclosure Survey

2.2.6 Comparing reporting frameworks

2.3 Emerging efforts

2.3.1 United States Securities and Exchange Commission requirements

2.3.2 Additional European disclosure requirements ...