Advancing Climate Transparency and Accountability: TCFD-based Climate Reporting
DOI:
https://doi.org/10.21834/e-bpj.v10iSI28.6962Keywords:
Climate Change Reporting, Sustainability Reporting, TCFD, TransparencyAbstract
Climate reporting has emerged as a crucial mechanism to scrutinise firms' environmental transparency and accountability, owing to the catastrophic impacts of climate change globally. This study aims to develop a climate-related information disclosure index (CRIDi) that serves as an instrument for a consistent and comparable environmental evaluation for business players in Malaysia. The study’s novelty lies in the integration of the recommendations by the Task Force on Climate-related Financial Disclosures (TCFD) and listing requirements by Bursa Malaysia. It benefits businesses for regulation adherence besides preparing firms to respond timely and appropriately to identified climate risks and opportunities.
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Copyright (c) 2025 Nur Syafiqah Hussin, Yusniyati Yusri, Naqiah Awang, Aslam Izah Selamat
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