Climate Risk Analyses: Practical Challenges

In collaboration with KPMG, the study "Climate Risk Analyses: Challenges in Practice", conducted by the Centre for Accounting Research, examines sustainability reports for the 2024 financial year prepared in accordance with the European Sustainability Reporting Standards (ESRS). The sample comprises 74 EU-based companies from the oil and gas, mining, construction and retail sectors. The study aims to analyse the content and quality of disclosures regarding ESRS E1 (Climate Change) in order to draw conclusions about internal processes and to identify the primary challenges companies face in addressing climate change.

 

The study is available at the following link.