A Discussion on the Global Trend of Climate-Risk Disclosures

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Abstract
The global trend toward regulating climate-risk disclosures reflects both real trends (addressing climate change issues) and reporting trends (demands from investors and stakeholders for more information on these issues). At the 2024 American Accounting Association (AAA) Annual Meeting, the AAA’s International Accounting Section hosted a panel discussion with academic and industry experts on the global trend toward regulation of climate-related disclosures. A panel of experts and the audience discussed some key topics related to climate-risk and sustainability-related disclosures. These discussions underscore the need for global collaboration to align and enhance the consistency, comparability, and reliability of climate-risk disclosures. JEL Classifications: M41.