排序方式: 共有3条查询结果,搜索用时 78 毫秒
1
1.
Daniel Kouloukoui Sônia Maria da Silva Gomes Marcia Mara de Oliveira Marinho Ednildo Andrade Torres Asher Kiperstok Pieter de Jong 《Mitigation and Adaptation Strategies for Global Change》2018,23(8):1251-1279
The risks related to global climate change are seen as threats to companies, taking into consideration their impact on the return on investment. In order to mitigate climate risk and introduce new opportunities to financiers, companies need to identify, manage, and report climate risks. The purpose of this paper is to investigate the climate risks disclosed by the 100 largest companies in the world, according to the Bloomberg and Price Waterhouse Coopers (PwC 2015) classification, and identify some characteristics of these companies that explain the disclosure level of such information. Preliminary results revealed that of the companies investigated, 14% did not disclose any climate risk information in the Carbon Disclosure Program (CDP) report. Also, from the companies that disclosed information according to the Global Reporting Initiative (GRI), 9.9% did not provide information regarding policies, actions, and strategies for mitigating the risks related to climate change. The results shown by the content analysis suggested that, in general, there is still a low level of disclosure about climate risks by these companies. The final results through econometric instruments and statistical tests indicate that the size of the company or the fact that corporations are from developed countries do not necessarily explain the level of information disclosed. However, the activity sector, the continent, and the efficiency of the Board of Directors are factors that strongly explain the level of climate risk disclosure. We conclude that more effort is needed to encourage an engaging attitude from corporations to develop actions, policies, and strategies to mitigate climate change risks and threats. In addition, the world’s largest companies should make a greater investment in climate risk disclosure. 相似文献
2.
Kouloukoui Daniel Marinho Marcia Mara de Oliveira Gomes Sônia Maria da Silva de Jong Pieter Kiperstok Asher Torres Ednildo Andrade 《Mitigation and Adaptation Strategies for Global Change》2020,25(1):127-147
Mitigation and Adaptation Strategies for Global Change - The corporate sector is one of the main emitters in the world due to the production process and therefore is identified as a major... 相似文献
3.
Márcio A.F. Martins Carolina A. Amaro Leonardo S. Souza Ricardo A. Kalid Asher Kiperstok 《Journal of Cleaner Production》2010,18(12):1184-1189
The promotion of a better rational use of water in industry requires an adequate knowledge of aqueous streams inside industrial plants. The main difficulty found in this respect is a lack of accurate measurement of such streams. In order to overcome this difficulty, a water balance tool with data reconciliation is used. This paper presents a method based on the idea that an estimated assumption can be made for any flow rate based on the best available information (quality of information). The quality of information is inversely proportional to the uncertainty of the estimated or measured flow rate and therefore there is a proportionality constant that relates these two. This paper demonstrates that the values of the proportionality constants in the real system are proximally the same for any stream. Furthermore, the proposed method has been applied to real systems with very poor measurement. This method enables the data reconciliation from water balances without data redundancy and without having to ignore flow rates with high levels of uncertainty. 相似文献
1