A Discussion on the Global Trend of Climate-Risk Disclosures Free

We thank the officers of the International Accounting Section, particularly, Feng Chen, Lucy Chen, Jayanthi Krishnan, and Francesco De Luca, for organizing the panel discussion at the 2024 American Accounting Association (AAA) Annual Meeting. We thank an anonymous reviewer, Jessica Bingham, Jeff Hales, Ling Lei Lisic (editor), Khalid Nainar, Shiva Rajgopal, Naomi Soderstrom, and Samir Trabelsi for useful inputs during the panel discussion and insightful comments on earlier drafts. Anup Srivastava recognizes CPA Alberta, Social Sciences and Humanities Research Council of Canada, and Canada Research Chairs Program for their financial support. Jonathan Jona has no conflicts of interest related to this research.

Jonathan Jona, The University of New Mexico, Anderson School of Management, Department of Accounting, Albuquerque, NM, USA; Anup Srivastava, University of Calgary, Haskayne School of Business, Department of Accounting, Calgary, Alberta, Canada.

Editor’s note: Accepted by Senior Editor Ling Lei Lisic.