Roles of Accountants in Climate Change Mitigation, Adaptation, and Resilience

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Author(s): Odunayo Magret Olarewaju (Durban University of Technology, South Africa)
Copyright: 2021
Pages: 13
Source title: Handbook of Research on Climate Change and the Sustainable Financial Sector
Source Author(s)/Editor(s): Odunayo Magret Olarewaju (Durban University of Technology, South Africa)and Idris Olayiwola Ganiyu (York St. John University, UK)
DOI: 10.4018/978-1-7998-7967-1.ch022

Keywords: Accounting and Finance / Business Science Reference / Environment & Agriculture / Sustainable Development

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Abstract

Accountants are in a better position to contribute to initiatives that lead to low-carbon business models that promote economic sustainability by defining climate risk and analysing the strategic, organisational, and financial consequences of the risk mitigation and adaptation. Extensive review and assessment of the roles of accountants in climate change mitigation, adaptation, and resilience was done in this chapter. The chapter concluded by recommending inclusion of a climate change fund in integrated reporting of organisations and intensification of climate change awareness such that every organisation will be aware of how proper accounting can be done on climate change effects. Thereafter, strategies to mitigate, adapt, and be resilient towards it will be initiated.

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Roles of Accountants in Climate Change Mitigation, Adaptation, and Resilience

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