Title Klimato kaitos poveikio atskleidimo įmonių tvarumo ataskaitose tyrimas
Translation of Title Study on the disclosure of climate change impacts in corporate sustainability reports.
Authors Orvidė, Aurelija
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Pages 69
Keywords [eng] climate-related and emerging risks ; disclosure of climate-related information in sustainability reporting ; climate change regulation
Abstract [eng] The integration of climate change impacts into corporate reporting is becoming increasingly relevant for several reasons. First, investors and other stakeholders are showing growing interest in corporate sustainability performance and how climate change may affect financial results and risks. Second, tightening environmental regulations are encouraging companies to disclose climate-related information transparently and responsibly, aiming to ensure corporate accountability and social responsibility. Finally, the ability to properly disclose climate-related information in sustainability reports is essential for adapting to a changing market environment and maintaining a competitive advantage in the long term. This makes the topic relevant not only for companies themselves but also for the broader economic system striving toward sustainable development goals.
Dissertation Institution Kauno technologijos universitetas.
Type Master thesis
Language Lithuanian
Publication date 2025