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Climate-Related Information Disclosure and Banks' Decision-Making
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Author(s): Aldina Lopes Santos (University of Minho, Portugal)and Filomena Antunes Brás (University of Minho, Portugal)
Copyright: 2026
Pages: 82
Source title:
Corporate Climate Responsibility and Education: Leveraging Green Fiscal Measures
Source Author(s)/Editor(s): Ana Dinis (Research Centre on Accounting and Taxation, Polytechnic University of Cávado and Ave, Portugal), Fátima David (Research Centre on Accounting and Taxation, Polytechnic University of Cávado and Ave, Portugal), Liliana Pereira (Research Centre on Accounting and Taxation, Polytechnic University of Cávado and Ave, Portugal)and Sara Luís Dias (Polytechnic University of Cávado and Ave, Portugal)
DOI: 10.4018/979-8-3373-1937-7.ch007
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Abstract
The European Union (EU)'s Non-Financial Reporting Directive (NFRD) requires listed companies to disclose non-financial information including climate-related information. Companies and banks must understand the risks posed by climate change. Banks need to collect climate-related information from companies when granting loans to assess the associated potential financial risks effectively. This study examines whether companies disclose climate-related information in accordance with the guidelines of the NFRD and whether this information is useful for credit analysis. The findings indicate that while companies do report such information, it often falls short of guideline requirements. Enhancing standardisation, content, and detail is essential to support banks in their decision-making processes. The Corporate Sustainability Reporting Directive (CSRD) and the European Sustainability Reporting Standards (ESRS) hold promise for driving improvements. Nevertheless, companies, banks, and regulators will continue to face significant challenges in adapting to evolving requirements.
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