УПРАВЉАЊЕ КЛИМАТСКИМ РИЗИЦИМА НА НИВОУ ПРЕДУЗЕЋА
FIRM-LEVEL CLIMATE RISK MANAGEMENT

Author(s): Milan Čupić
Subject(s): Energy and Environmental Studies, Environmental interactions, Accounting - Business Administration, Green Transformation
Published by: Savez računovođa i revizora Republike Srpske
Keywords: climate risks; risk management; TCFD; ISSB; ESRS;
Summary/Abstract: Climate change is causing an increase in the frequency and severity of chronic and acute climate and weather events, and consequently an increase in the frequency and severity of risks affecting businesses, financial systems and entire economies. That is why research studies on the relationship between climate change and economic development has been numerous in the last few decades. However, research on the exposure of businesses and assets to climate risks has become more frequent only in the last few years. The aim of the paper is to point out the possibilities for including climate risks in enterprise risk management. The paper points out the types of climate risks, approaches to measuring and assessing climate risks, approaches to managing climate risks and opportunities, as well as recommendations and standards of disclosing information about climate risks and opportunities.

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