The article focuses on the sustainable development initiatives and sustainable development standards, which are the bases of information-analytic analysis, helping investors to understand the IFRS’ role in climate risk disclosure and other sustainable development risks.
IFRS, sustainable development, ecological risk, Global Reporting Initiative, Sustainability Accounting Standards Board, Climate Disclosure Standards, Task Force on Climate Related Financial Disclosures
1. http://www.gsi-alliance.org/
2. https://www.edelman.com/news-awards/2019-institutional-investor-trust
3. https://about.bankofamerica.com/en-us/what-guides-us/esg-a-z-report.html#fbid=HRQx-vw5nNN
4. https://www.ft.com/content/3f1d44d9-094f-4700-989f-616e27c89599
5. https://unctad.org/en/PublicationsLibrary/wir2019_en.pdf
6. https://www.climatecapsummit.org/learn/2017/11/13/vanguard-hsbc-will-require-climate-disclosure
7. https://www.pwc.com/us/en/services/assets/pwc-esg-divide-investors-corporates.pdf
8. https://www.ifrs.org
9. www.sasb.org
10. https://www.cnbc.com/2019/04/09/saudi-aramco-bond-sale-investors-flock-to-worlds-most-profitable-firm.html