CLIMATE-RELATED FINANCIAL DISCLOSURES (CRFD) AND THE VALUE OF LISTED ENVIRONMENTALLY SENSITIVE COMPANIES IN CANADA

This study investigates how climate-related financial disclosure (CRFD) influences firm value in Canada’s environmentally sensitive sectors, with a focus on whether institutional ownership moderates this relationship.

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Publication Details

Journal
International Journal of Accounting Finance and Social Science Research
Published
2025-01-01
DOI
https://doi.org/10.63452/ijafssr.2025.3502
Primary Topic
Corporate Social Responsibility Reporting
Type
article
Field-Weighted Citation Impact
0.00
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article

CLIMATE-RELATED FINANCIAL DISCLOSURES (CRFD) AND THE VALUE OF LISTED ENVIRONMENTALLY SENSITIVE COMPANIES IN CANADA

Chris Smith, UGOH TIMOTHY TERVER, ABDULLAHI O. ISMAILA
International Journal of Accounting Finance and Social Science Research
Corporate Social Responsibility Reporting
article

CLIMATE-RELATED FINANCIAL DISCLOSURES (CRFD) AND THE VALUE OF LISTED ENVIRONMENTALLY SENSITIVE COMPANIES IN CANADA

Chris Smith, UGOH TIMOTHY TERVER, ABDULLAHI O. ISMAILA
article en

Abstract

This study investigates how climate-related financial disclosure (CRFD) influences firm value in Canada’s environmentally sensitive sectors, with a focus on whether institutional ownership moderates this relationship.

International Journal of Accounting Finance and Social Science ResearchVol. 03(05)
University of New Brunswick (CA)
Openalex Percentile: Top 62%
Corporate Social Responsibility Reporting
DOIOpen Access PDFOpenAlex
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CLIMATE-RELATED FINANCIAL DISCLOSURES (CRFD) AND THE VALUE OF LISTED ENVIRONMENTALLY SENSITIVE COMPANIES IN CANADA — Chris Smith, UGOH TIMOTHY TERVER, et al. · International Journal of Accounting Finance and Social Science Research (2025) | TGRS Research Map | TGRS