En este artículo reciente, Ameli et al nos dicen que no pongamos demasiadas expectativas en la descarbonización que pueda llegar del disclosure financiero:
The financial sector’s response to pressures around climate change has emphasized the role of disclosure, notably through the recommendations of the Financial Stability Board’s Task Force on Climate-related Financial Disclosures. This Perspective examines two dimensions of the expectations behind transparency and disclosure initiatives: the belief that disinvestment is driven by disclosure; and that investment ‘switches’ from high- to low-carbon assets. We warn about the risk of disappointment from inflated expectations about what transparency can really deliver and suggest some areas that research and public policy should examine to mobilize the required capital to meet climate goals.
Desgraciadamente, no habrá versión abierta hasta marzo.
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