Accounting for decarbonisation and reducing capital at risk in the S&P500

Haslama, Colin and Tsitsianis, Nick and Lehmanb, Glen and Andersson, Tord and Malamatenios, John,(2018), Accounting for decarbonisation and reducing capital at risk in the S&P500. , Accounting Forum, UNSPECIFIED

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ThisarticleaccountsforcarbonemissionsintheS&P500andexplorestheextenttowhichcapital is at risk from decarbonising value chains. At a global level it is proving difficult to decouple carbon emissions from GDP growth. Top-down legal and regulatory arrangements envisaged by the Kyoto Protocol are practically redundant given inconsistent political commitment to mitigating global climate change and promoting sustainability. The United Nations Environment Programme (UNEP) and European Commission (EC) are promoting the role of financial markets and financial institutions as drivers of behavioural change mobilising capital allocations to decarbonise corporate activity.
Keywords : Climate change, Decarbonisation, Financialm institutions, S&P500 carbon-financial risk, UNSPECIFIED
Journal or Publication Title: Accounting Forum
Volume: 42
Number: 1
Item Type: Article
Subjects: Akuntansi
Depositing User: Users 8 not found.
Date Deposited: 17 Dec 2019 01:29
Last Modified: 17 Dec 2019 01:29

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