Impact of climate-related risks on financial statement auditing
気候関連リスクが財務諸表監査に及ぼす影響
(著者不明)
This paper analyzes the impact of climate-related risks on financial statement auditing, discussing implications for auditors and financial reporting.
This page provides an English interface to the gxceed GX paper corpus. The corpus aggregates papers from 13 open scholarly metadata sources and uses AI-assisted classification to identify signals related to measurement, policy narratives, outcomes, implementation, industrial adoption, and verification.
The goal is not only to discover papers, but to observe how GX research is distributed across research substance, implementation narratives, external expectations, implementation substance, and judgment formation.
Summaries are AI-assisted. Always refer to the original paper for authoritative conclusions.
Showing 61–80 of 239 papers
気候関連リスクが財務諸表監査に及ぼす影響
(著者不明)
This paper analyzes the impact of climate-related risks on financial statement auditing, discussing implications for auditors and financial reporting.
Marcelle Scadden, George W Warren, Darcy Glenn +2
This paper reviews climate risk assessments (CRAs) submitted to CDP by international cities, finding that while Indigenous exposure is acknowledged, their perspectives and values are often subsumed within dominant technocratic frameworks. T…
Jafar Iqbal
This paper analyzes the policy framing of mangroves as protective infrastructure in Bangladesh, examining how ecosystem-based disaster risk reduction (Eco-DRR) and nature-based solutions (NbS) are integrated into cyclone risk reduction gove…
Omurbekova M., Bekturganova A., Kudabaeva N.
This paper proposes a quantitative methodology for climate risk assessment within corporate long-term strategic planning. It integrates financial stress testing of physical and transition risks, and provides a step-by-step algorithm for inc…
S. Basuki, Wahyudi Hariyanto, F. D. Arianti +17
This mixed-methods study in Central Java analyzes 25 years of climate, rice production, and household adaptation. Principal Component Regression reveals climate-production decoupling, with climate explaining only 7.9% of yield variation. Th…
M. C. Ausín, A. Sarhadi, M. Wiper
This paper presents a Bayesian spatio-temporal modeling framework for hurricane risk assessment along the U.S. coasts. Using high-resolution synthetic cyclone data and INLA, it captures the spatiotemporal variability of wind hazards and joi…
Janardhana Anjanappa, Vishal Singh
This qualitative synthesis examines climate risk perception, disclosure, and financing in India's urban real estate. It identifies a cycle of vulnerability due to limited investor awareness, absent disclosure tools, and non-differentiated l…
Hao Li, Steffen Knoblauch
This position paper examines responsible GeoAI for climate extreme and disaster mapping from a critical GIS perspective. It proposes four theoretical dimensions (Representativeness, Explainability, Sustainability, Ethics) and a governance m…
Francesca Ferlicca, Manisha Anantharaman, T Vitale
This paper explores local adaptations of nature-based solutions for climate resilience and equitable urban futures, focusing on approaches that balance ecological and social outcomes.
Quyen Pham, Huy Pham, Hanh Le +2
This paper examines how external policy shocks and firm characteristics affect transition risk exposure (TRE) and physical risk exposure (PRE) in GCC countries using 775 firms from 2005 to 2024. It employs Fama-French five-factor models wit…
A. Metwally, M. S. El-Deeb, Ahmed Bahieg Ragheb Mohamed +1
This study analyzes determinants of climate risk disclosure (CRD) in 46 MENA banks. It finds that board size and gender diversity positively affect CRD, while board independence only helps when banks have high financial stability (moderated…
Luemiao Zhang, Wei Wang, Xiaodong Guo +2
This paper investigates the damage to transportation infrastructure (roads, bridges, etc.) caused by the '23.7' extreme rainstorm in Mentougou District, Beijing. It analyzes damage patterns and contributing factors, providing empirical evid…
Alison C. Cullen, Nick Bradbury, Reed Humphrey +6
This paper summarizes lessons from convergence research applied to wildfire risk mitigation. It highlights the effectiveness and challenges of interdisciplinary approaches in addressing increasing wildfire risks due to climate change, offer…
Jelena Kovačević-Majkić, Nikola Rosic, Dragoljub Štrbac +2
This study proposes M-FLOVI, a multi-dimensional flood vulnerability index tailored to capture the impacts of nature-based solutions (NbS). Applied in the Tamnava River Basin, Serbia, it quantifies vulnerability reductions from NbS such as …
Francisco Estrada, Miguel A. Altamirano del Carmen, Óscar Calderón-Bustamante +6
Mexico's central bank conducted a comprehensive climate risk assessment using spatially explicit integrated assessment models, differentiating urban and non-urban areas to evaluate chronic physical risks. It constructs an exposure index for…
Maurizio Pompella, Nicos Scordis
This paper analyzes decarbonization from a business risk perspective, discussing how climate-related transition and physical risks affect corporate finance and emphasizing the importance of risk management frameworks.
Maurizio Pompella, Cristina Roxana Tanasescu
This paper discusses how decarbonization reshapes financial and business risks, analyzing transition and physical risks and offering implications for firms and investors.
Karatzoudi K.
This paper provides conceptual perspectives on climate risk disclosures for both businesses and the public sector. It organizes diverse viewpoints on the purpose, scope, and methodology of disclosures, offering practical implications.
Mira Kopp, Simon Montfort, Géraldine Pflieger +10
This study categorizes 1263 European cities into four types (shrinking, growing, established, metropolises) and analyzes their climate action needs and capacities. It identifies sectoral hotspots: building and transport emissions reduction …
Massimo Gagliardi, A. Di Lullo, Donatella Stocchi
This paper presents Eni's Delta-Climate methodology, which assesses the resilience of industrial assets to climate change by quantitatively verifying the consistency of design bases with projected future climate conditions. It sets toleranc…
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