Nottingham University Business School
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Shilpi Jha


Current Status: Registered
Year of Registration: 2023
Expected Completion Date: /09/2026

Research Topic:
The impact of climate change related disclosures on firm value and financial performance of UK Listed carbon-intensive companies.

Research Details:
The title of the study is "Impact of climate change disclosures on firm value and financial performance of carbon-intensive UK listed firms". Climate change has become a prominent concern in the political, economic and corporate landscape. Further, global climate change is caused by greenhouse gas (GHG) emissions which is a serious concern in today's scenario for companies, investors, stakeholders, government, etc. This leads to adverse effects on the socio-economic systems, environment and subsequently human lives. There are several initiatives designed to mitigate the effect of climate change such as the Kyoto Protocol introduced in 1997; the Paris Agreement in 2015; TCFD Recommendations and IFRS S2. These protocols help companies and investors improve resilience to climate change. Major research has been conducted on TCFD recommendations to evaluate the quality and quantity of firms reporting, impact of climate reporting on financial performance and firm value globally considering any FTSE index. This study is scholarly contributing to the literature by evaluating voluntary and mandatory disclosures together by taking FTSE All shares of Main and AIM market in London Stock Exchange. As IFRS S2 is recently introduced standard in January 2024 and to check the degree of firms disclosures in adherence to IFRS S2, which is a detailed standard of TCFD framework would give a better understanding to the investors for their portfolios and would help the firms to enhance their financial performance and firm value by their transparency.

Research Supervisor/s: Hafez Abdo and Tarek Abdelfattah

Department: Accounting

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