Diving into the crucial intersection of climate change and financial reporting, this book sheds light on the evolving landscape of climate-related reporting practices, exploring the regulatory framework, economic consequences, and determinants of disclosure in Europe.

With a comprehensive approach, the book delves into the pivotal role of institutions and standard setters, such as the European Financial Reporting Advisory Group (EFRAG), the International Sustainability Standards Board (ISSB), and the Global Sustainability Standards Board (GSSB), in providing guidance and promoting...