arbiter
JournalsAccount

A Discussion on the Global Trend of Climate-Risk Disclosures

Jonathan Jona & Anup Srivastava

Journal of International Accounting Research2025https://doi.org/10.2308/jiar-2025-002article
AJG 2ABDC A
Weight
0.37

Abstract

The global trend toward regulating climate-risk disclosures reflects both real trends (addressing climate change issues) and reporting trends (demands from investors and stakeholders for more information on these issues). At the 2024 American Accounting Association (AAA) Annual Meeting, the AAA’s International Accounting Section hosted a panel discussion with academic and industry experts on the global trend toward regulation of climate-related disclosures. A panel of experts and the audience discussed some key topics related to climate-risk and sustainability-related disclosures. These discussions underscore the need for global collaboration to align and enhance the consistency, comparability, and reliability of climate-risk disclosures. JEL Classifications: M41.

1 citation

Open via your library →

Cite this paper

https://doi.org/https://doi.org/10.2308/jiar-2025-002

Or copy a formatted citation

@article{jonathan2025,
  title        = {{A Discussion on the Global Trend of Climate-Risk Disclosures}},
  author       = {Jonathan Jona & Anup Srivastava},
  journal      = {Journal of International Accounting Research},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.2308/jiar-2025-002},
}

Paste directly into BibTeX, Zotero, or your reference manager.

Flag this paper

A Discussion on the Global Trend of Climate-Risk Disclosures

Flags are reviewed by the Arbiter methodology team within 5 business days.

Evidence weight

0.37

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.16 × 0.4 = 0.06
M · momentum0.53 × 0.15 = 0.08
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.