Climate change, financial risks and reporting: distant horizons?

Artículo de revista

Detalles Bibliográficos
Autores: Martínez Gómez-Galarza, Covadonga, Pérez Rodríguez, Pablo
Tipo de recurso: artículo
Fecha de publicación:2023
País:España
Institución:Banco de España
Repositorio:Repositorio Institucional del Banco de España
OAI Identifier:oai:repositorio.bde.es:123456789/33797
Acceso en línea:https://repositorio.bde.es/handle/123456789/33797
Access Level:acceso abierto
Palabra clave:Climate change
Disclosure
Financial reporting
Normativa contable
Recursos naturales y medio ambiente
Regulación y supervisión de instituciones financieras
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spelling Climate change, financial risks and reporting: distant horizons?Martínez Gómez-Galarza, CovadongaPérez Rodríguez, PabloClimate changeDisclosureFinancial reportingNormativa contableRecursos naturales y medio ambienteRegulación y supervisión de instituciones financierasArtículo de revistaThe notes to financial statements and, in the case of credit institutions, Pillar 3 reports complete and supplement information contained in the balance sheet and income statement. This helps to provide a better estimate of the amount and timing of expected cash flows, and of the associated risks. The climate change challenge introduces new factors that affect the materialisation of those risks, and standards are being developed, from different vantage points and by various organisations, aiming to specify the type of public information –in addition to the notes to financial statements and Pillar 3 reports –that could provide a better picture of these factors. This article presents an overview of the initiatives under way to address the disclosure of climate-related financial risks, focusing on the main international work streams promoted by the International Financial Reporting Standards Foundation, the European Financial Reporting Advisory Group and the US Securities and Exchange Commission. It sets out the context and rationale behind the proposals, their current status and their main content. It also discusses the mechanisms being considered to make the initiatives interoperable and to link this type of information with that provided in the financial statements, in order to prevent fragmentation that could affect financial stability.Banco de EspañaMadridMadrid : Banco de España, 2023-05-302023info:eu-repo/semantics/articleapplication/pdfhttps://repositorio.bde.es/handle/123456789/33797reponame:Repositorio Institucional del Banco de Españainstname:Banco de EspañaInglésFinancial Stability Review / Banco de España, 44 (Spring 2023), p. 93-110Versión en español 123456789/30053info:eu-repo/semantics/openAccessoai:repositorio.bde.es:123456789/337972026-06-20T12:44:27Z
dc.title.none.fl_str_mv Climate change, financial risks and reporting: distant horizons?
title Climate change, financial risks and reporting: distant horizons?
spellingShingle Climate change, financial risks and reporting: distant horizons?
Martínez Gómez-Galarza, Covadonga
Climate change
Disclosure
Financial reporting
Normativa contable
Recursos naturales y medio ambiente
Regulación y supervisión de instituciones financieras
title_short Climate change, financial risks and reporting: distant horizons?
title_full Climate change, financial risks and reporting: distant horizons?
title_fullStr Climate change, financial risks and reporting: distant horizons?
title_full_unstemmed Climate change, financial risks and reporting: distant horizons?
title_sort Climate change, financial risks and reporting: distant horizons?
dc.creator.none.fl_str_mv Martínez Gómez-Galarza, Covadonga
Pérez Rodríguez, Pablo
author Martínez Gómez-Galarza, Covadonga
author_facet Martínez Gómez-Galarza, Covadonga
Pérez Rodríguez, Pablo
author_role author
author2 Pérez Rodríguez, Pablo
author2_role author
dc.subject.none.fl_str_mv Climate change
Disclosure
Financial reporting
Normativa contable
Recursos naturales y medio ambiente
Regulación y supervisión de instituciones financieras
topic Climate change
Disclosure
Financial reporting
Normativa contable
Recursos naturales y medio ambiente
Regulación y supervisión de instituciones financieras
description Artículo de revista
publishDate 2023
dc.date.none.fl_str_mv 2023
dc.type.none.fl_str_mv info:eu-repo/semantics/article
format article
dc.identifier.none.fl_str_mv https://repositorio.bde.es/handle/123456789/33797
url https://repositorio.bde.es/handle/123456789/33797
dc.language.none.fl_str_mv Inglés
language_invalid_str_mv Inglés
dc.relation.none.fl_str_mv Financial Stability Review / Banco de España, 44 (Spring 2023), p. 93-110
Versión en español 123456789/30053
dc.rights.none.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Banco de España
Madrid
Madrid : Banco de España, 2023-05-30
publisher.none.fl_str_mv Banco de España
Madrid
Madrid : Banco de España, 2023-05-30
dc.source.none.fl_str_mv reponame:Repositorio Institucional del Banco de España
instname:Banco de España
instname_str Banco de España
reponame_str Repositorio Institucional del Banco de España
collection Repositorio Institucional del Banco de España
repository.name.fl_str_mv
repository.mail.fl_str_mv
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score 15,300724

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