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Advancing climate transparency and accountability: TCFD-based climate reporting


Citation

Hussin, Nur Syafiqah and Yusri, Yusniyati and Awang, Naqiah and Selamat, Aslam Izah (2025) Advancing climate transparency and accountability: TCFD-based climate reporting. Environment-Behaviour Proceedings Journal, 10 (SI28). pp. 3-8. ISSN 2398-4287

Abstract

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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Additional Metadata

Item Type: Article
Subject: Environmental Science
Subject: Economics
Subject: Business
Divisions: School of Business and Economics
DOI Number: https://doi.org/10.21834/e-bpj.v10isi28.6962
Publisher: e-IPH
Keywords: Climate change reporting; Sustainability reporting; TCFD; Transparency
Sustainable Development Goals (SDGs): SDG 13: Climate Action, SDG 8: Decent Work and Economic Growth, SDG 9: Industry, Innovation and Infrastructure
Depositing User: MS. HADIZAH NORDIN
Date Deposited: 27 Apr 2026 03:34
Last Modified: 27 Apr 2026 03:34
Altmetrics: http://www.altmetric.com/details.php?domain=psasir.upm.edu.my&doi=10.21834/e-bpj.v10isi28.6962
URI: http://psasir.upm.edu.my/id/eprint/124908
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