The Strategy for Harmonizing Financial and Non-financial Reporting on Climate Risk Disclosures. Part 2
The article is devoted to the harmonization of financial and non-financial reporting of the organization and the development of a strategy in the field of climate risks. In the first part of the article the main attention is paid to the analysis of the impact of these risks on the indicators of fina...
Main Authors: | , |
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Format: | Article |
Language: | Russian |
Published: |
Government of Russian Federation, Financial University
2020-08-01
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Series: | Учёт. Анализ. Аудит |
Subjects: | |
Online Access: | https://accounting.fa.ru/jour/article/view/325 |