Russian Federation
Russian Federation
The article reveals the impact of climate risks on a company’s investment attractiveness in the context of the transition to a low-carbon economy. From the standpoint of their significance for a company’s investment attractiveness, the article examines the main methods for assessing climate risks, including scenario analysis, stress testing, qualitative expert assessment based on TCFD recommendations, and quantitative assessment of financial effects. Using a practical example, the article demonstrates that climate-related disclosure in non-financial reporting, together with the construction of a risk matrix, contributes to the improvement of a company’s ESG profile, which directly affects its investment attractiveness.
climate risks, non-financial reporting, TCFD- approach, ESG-rating
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