Repercusión Del Cambio Climático En Las Empresas Españolas (Climate Change Consequences on Spanish Companies)
In Martín Arribas, J.J. (ed.) Hacia una política comunitaria europea en cambio climático y sus consecuencias para España (2009 Burgos: Universidad de Burgos)
19 Pages Posted: 20 Jul 2013
Date Written: July 19, 2009
Abstract
The aim of this paper is to describe and analyze the climate change implications on corporations, assuming that climate change is a substantial sustainability challenge for society. Those implications are inspected considering the difference between the immediate impact on the financial situation of companies, corporate risks associated to climate change and the uncertainty that stems from the different climate change scenarios.
Keywords: Climate change, accounting, reporting
JEL Classification: M40
Suggested Citation: Suggested Citation