Dissonance in Climate Disclosure: the SEC, EU, California, and ISSB Regimes
Major financial centers introduced varied climate disclosure rules, notably Scope 3 mandates. EU and California led with mandates, while...
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9 janv. 2023
Risk Reporting to the Board of Directors: Comparison of Norwegian Power Companies and Banks
"... compares two industries where legislative requirements differ, but it finds the same pattern: the ideals of enterprise risk...
22 nov. 2022
How does the pandemic change operational risk? Evidence from textual risk disclosures
"... operational risk remained the most prominent major risk type after the outbreak of Covid-19, and that disclosures of operational...
10 août 2022
The AI ESG Protocol: Evaluating and Disclosing the ESG Implications of AI Capabilities
"There is currently limited information on and a lack of a unified approach to AI and ESG, and a need for tools for systematically...
28 juil. 2022
The Role of Audit Risk Disclosure in Financial Reporting Precision
"Contrary to the conventional wisdom, we find that the client tends to spend fewer corporate resources on precision with audit risk...
15 avr. 2022
Can Textual Analysis of Corporate Filings Predict Business Related Risks?
"Using several examples, the article contrasts these risk sentiments for companies that have been involved in financial fraud and the...
22 déc. 2021
On the decomposition of an insurer's profits and losses
"Current reporting standards for insurers require a decomposition of observed profits and losses in such a way that changes in the...
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