Climate Change and Sustainability Reporting: The Role of Accountants

Abstract

The study examined the role of accountants toward the concept of climate change and sustainability reporting in a business organization in Nigeria. The qualitative research was adopted through the existing literature review related to the study. The study found that climate change disclosure has an impact on a business organization's annual sustainability reporting. Also, the study found that the Task Force's suggestions for financial statements about climate change should be used by the business organization as part of its control, strategy, risk assessment, measures, and goals. According to the report's findings, the company can give its stakeholders useful information by conducting an in-depth examination of risks and possibilities associated with climate change and then implementing the Climate Change Task Force's disclosure suggestions on leadership, strategy, managing risks, metrics, and targets.