1.Legitimacy Theory
2.Introduction to GHG Accounting and Climate Related Risks
3.Users of Climate related Financial Disclosures
4.Task Force’s Recommendations on climate related Financial Disclosures
5.Climate related risks and opportunities (Based on TCFD & CDP)
6.Climate related Financial Disclosures Disclosure Guidance
7.TCFD’s Recommendations Status of Adoption
8.Environmental Liabilities ExxonMobil Case study
Cheng, A. (2019). Contemporary Accounting Issues: Carbon Disclosures & Environmental Liabilities [PowerPoint slides]
