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...

Full description

Bibliographic Details
Main Authors: O. V. Efimova, O. V. Rozhnova
Format: Article
Language:Russian
Published: Government of Russian Federation, Financial University 2020-08-01
Series:Учёт. Анализ. Аудит
Subjects:
Online Access:https://accounting.fa.ru/jour/article/view/325