{"id":3687,"date":"2022-06-03T17:19:25","date_gmt":"2022-06-03T15:19:25","guid":{"rendered":"https:\/\/frjournal.eu\/journal\/?p=3687"},"modified":"2022-07-29T16:13:11","modified_gmt":"2022-07-29T14:13:11","slug":"climate-change-and-financial-reporting","status":"publish","type":"post","link":"https:\/\/frjournal.eu\/journal\/2022\/06\/03\/climate-change-and-financial-reporting\/","title":{"rendered":"Dialogue with standard setters. Climate change and Financial reporting"},"content":{"rendered":"<p>Giulia Cordero di Montezemolo, Matteo Strada \/ Financial Reporting \/ 1-2022<\/p>\n<hr \/>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<hr \/>\n<div class=\"fusion-button-wrapper fusion-aligncenter\"><style type=\"text\/css\" scoped=\"scoped\">.fusion-button.button-1 .fusion-button-text, .fusion-button.button-1 i {color:#ffffff;}.fusion-button.button-1 {border-width:0px;border-color:#ffffff;}.fusion-button.button-1 .fusion-button-icon-divider{border-color:#ffffff;}.fusion-button.button-1:hover .fusion-button-text, .fusion-button.button-1:hover i,.fusion-button.button-1:focus .fusion-button-text, .fusion-button.button-1:focus i,.fusion-button.button-1:active .fusion-button-text, .fusion-button.button-1:active{color:#ffffff;}.fusion-button.button-1:hover, .fusion-button.button-1:focus, .fusion-button.button-1:active{border-width:0px;border-color:#ffffff;}.fusion-button.button-1:hover .fusion-button-icon-divider, .fusion-button.button-1:hover .fusion-button-icon-divider, .fusion-button.button-1:active .fusion-button-icon-divider{border-color:#ffffff;}.fusion-button.button-1{width:auto;}<\/style><a class=\"fusion-button button-flat fusion-button-round button-large button-default button-1\" target=\"_blank\" rel=\"noopener noreferrer\" href=\"https:\/\/www.francoangeli.it\/riviste\/SchedaRivista.aspx?IDArticolo=69816&amp;Tipo=Articolo%20PDF&amp;lingua=it&amp;idRivista=163\"><span class=\"fusion-button-text\">Read Article<\/span><\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Giulia Cordero di Montezemolo, Matteo Strada \/ Financial Reporting \/ 1-2022 &nbsp; &nbsp;<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"quote","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[30,1],"tags":[],"class_list":["post-3687","post","type-post","status-publish","format-quote","hentry","category-browse-the-journal","category-financial-reporting","post_format-post-format-quote"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Dialogue with standard setters. Climate change and Financial reporting | Financial Reporting Journal<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/frjournal.eu\/journal\/2022\/06\/03\/climate-change-and-financial-reporting\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Dialogue with standard setters. Climate change and Financial reporting | Financial Reporting Journal\" \/>\n<meta property=\"og:description\" content=\"Giulia Cordero di Montezemolo, Matteo Strada \/ Financial Reporting \/ 1-2022 &nbsp; &nbsp;\" \/>\n<meta property=\"og:url\" content=\"https:\/\/frjournal.eu\/journal\/2022\/06\/03\/climate-change-and-financial-reporting\/\" \/>\n<meta property=\"og:site_name\" content=\"Financial Reporting Journal\" \/>\n<meta property=\"article:published_time\" content=\"2022-06-03T15:19:25+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2022-07-29T14:13:11+00:00\" \/>\n<meta name=\"author\" content=\"Laura Bini\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Laura Bini\" \/>\n\t<meta name=\"twitter:label2\" content=\"Estimated reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/frjournal.eu\\\/journal\\\/2022\\\/06\\\/03\\\/climate-change-and-financial-reporting\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/frjournal.eu\\\/journal\\\/2022\\\/06\\\/03\\\/climate-change-and-financial-reporting\\\/\"},\"author\":{\"name\":\"Laura Bini\",\"@id\":\"https:\\\/\\\/frjournal.eu\\\/journal\\\/#\\\/schema\\\/person\\\/d92fb46103bc536c63f8000f2cb595ac\"},\"headline\":\"Dialogue with standard setters. Climate change and Financial reporting\",\"datePublished\":\"2022-06-03T15:19:25+00:00\",\"dateModified\":\"2022-07-29T14:13:11+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/frjournal.eu\\\/journal\\\/2022\\\/06\\\/03\\\/climate-change-and-financial-reporting\\\/\"},\"wordCount\":108,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/frjournal.eu\\\/journal\\\/#organization\"},\"articleSection\":[\"Browse the Journal\",\"Financial Reporting\"],\"inLanguage\":\"en-GB\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/frjournal.eu\\\/journal\\\/2022\\\/06\\\/03\\\/climate-change-and-financial-reporting\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/frjournal.eu\\\/journal\\\/2022\\\/06\\\/03\\\/climate-change-and-financial-reporting\\\/\",\"url\":\"https:\\\/\\\/frjournal.eu\\\/journal\\\/2022\\\/06\\\/03\\\/climate-change-and-financial-reporting\\\/\",\"name\":\"Dialogue with standard setters. Climate change and Financial reporting | Financial Reporting Journal\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/frjournal.eu\\\/journal\\\/#website\"},\"datePublished\":\"2022-06-03T15:19:25+00:00\",\"dateModified\":\"2022-07-29T14:13:11+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/frjournal.eu\\\/journal\\\/2022\\\/06\\\/03\\\/climate-change-and-financial-reporting\\\/#breadcrumb\"},\"inLanguage\":\"en-GB\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/frjournal.eu\\\/journal\\\/2022\\\/06\\\/03\\\/climate-change-and-financial-reporting\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/frjournal.eu\\\/journal\\\/2022\\\/06\\\/03\\\/climate-change-and-financial-reporting\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/frjournal.eu\\\/journal\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Dialogue with standard setters. Climate change and Financial reporting\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/frjournal.eu\\\/journal\\\/#website\",\"url\":\"https:\\\/\\\/frjournal.eu\\\/journal\\\/\",\"name\":\"Financial Reporting Journal\",\"description\":\"Half-yearly journal of Financial Communication\",\"publisher\":{\"@id\":\"https:\\\/\\\/frjournal.eu\\\/journal\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/frjournal.eu\\\/journal\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-GB\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/frjournal.eu\\\/journal\\\/#organization\",\"name\":\"Financial Reporting Journal\",\"url\":\"https:\\\/\\\/frjournal.eu\\\/journal\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-GB\",\"@id\":\"https:\\\/\\\/frjournal.eu\\\/journal\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/frjournal.eu\\\/journal\\\/wp-content\\\/uploads\\\/sites\\\/3\\\/2017\\\/12\\\/logofr-b-e1513959052920.png\",\"contentUrl\":\"https:\\\/\\\/frjournal.eu\\\/journal\\\/wp-content\\\/uploads\\\/sites\\\/3\\\/2017\\\/12\\\/logofr-b-e1513959052920.png\",\"width\":166,\"height\":84,\"caption\":\"Financial Reporting Journal\"},\"image\":{\"@id\":\"https:\\\/\\\/frjournal.eu\\\/journal\\\/#\\\/schema\\\/logo\\\/image\\\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/frjournal.eu\\\/journal\\\/#\\\/schema\\\/person\\\/d92fb46103bc536c63f8000f2cb595ac\",\"name\":\"Laura Bini\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-GB\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/0107beac750eab99e3a0d6bccffb462af0675bc9367851d6a7db3251fb66d5f5?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/0107beac750eab99e3a0d6bccffb462af0675bc9367851d6a7db3251fb66d5f5?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/0107beac750eab99e3a0d6bccffb462af0675bc9367851d6a7db3251fb66d5f5?s=96&d=mm&r=g\",\"caption\":\"Laura Bini\"},\"url\":\"https:\\\/\\\/frjournal.eu\\\/journal\\\/author\\\/laurabini\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Dialogue with standard setters. Climate change and Financial reporting | Financial Reporting Journal","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/frjournal.eu\/journal\/2022\/06\/03\/climate-change-and-financial-reporting\/","og_locale":"en_GB","og_type":"article","og_title":"Dialogue with standard setters. Climate change and Financial reporting | Financial Reporting Journal","og_description":"Giulia Cordero di Montezemolo, Matteo Strada \/ Financial Reporting \/ 1-2022 &nbsp; &nbsp;","og_url":"https:\/\/frjournal.eu\/journal\/2022\/06\/03\/climate-change-and-financial-reporting\/","og_site_name":"Financial Reporting Journal","article_published_time":"2022-06-03T15:19:25+00:00","article_modified_time":"2022-07-29T14:13:11+00:00","author":"Laura Bini","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Laura Bini","Estimated reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/frjournal.eu\/journal\/2022\/06\/03\/climate-change-and-financial-reporting\/#article","isPartOf":{"@id":"https:\/\/frjournal.eu\/journal\/2022\/06\/03\/climate-change-and-financial-reporting\/"},"author":{"name":"Laura Bini","@id":"https:\/\/frjournal.eu\/journal\/#\/schema\/person\/d92fb46103bc536c63f8000f2cb595ac"},"headline":"Dialogue with standard setters. Climate change and Financial reporting","datePublished":"2022-06-03T15:19:25+00:00","dateModified":"2022-07-29T14:13:11+00:00","mainEntityOfPage":{"@id":"https:\/\/frjournal.eu\/journal\/2022\/06\/03\/climate-change-and-financial-reporting\/"},"wordCount":108,"commentCount":0,"publisher":{"@id":"https:\/\/frjournal.eu\/journal\/#organization"},"articleSection":["Browse the Journal","Financial Reporting"],"inLanguage":"en-GB","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/frjournal.eu\/journal\/2022\/06\/03\/climate-change-and-financial-reporting\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/frjournal.eu\/journal\/2022\/06\/03\/climate-change-and-financial-reporting\/","url":"https:\/\/frjournal.eu\/journal\/2022\/06\/03\/climate-change-and-financial-reporting\/","name":"Dialogue with standard setters. Climate change and Financial reporting | Financial Reporting Journal","isPartOf":{"@id":"https:\/\/frjournal.eu\/journal\/#website"},"datePublished":"2022-06-03T15:19:25+00:00","dateModified":"2022-07-29T14:13:11+00:00","breadcrumb":{"@id":"https:\/\/frjournal.eu\/journal\/2022\/06\/03\/climate-change-and-financial-reporting\/#breadcrumb"},"inLanguage":"en-GB","potentialAction":[{"@type":"ReadAction","target":["https:\/\/frjournal.eu\/journal\/2022\/06\/03\/climate-change-and-financial-reporting\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/frjournal.eu\/journal\/2022\/06\/03\/climate-change-and-financial-reporting\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/frjournal.eu\/journal\/"},{"@type":"ListItem","position":2,"name":"Dialogue with standard setters. Climate change and Financial reporting"}]},{"@type":"WebSite","@id":"https:\/\/frjournal.eu\/journal\/#website","url":"https:\/\/frjournal.eu\/journal\/","name":"Financial Reporting Journal","description":"Half-yearly journal of Financial Communication","publisher":{"@id":"https:\/\/frjournal.eu\/journal\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/frjournal.eu\/journal\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-GB"},{"@type":"Organization","@id":"https:\/\/frjournal.eu\/journal\/#organization","name":"Financial Reporting Journal","url":"https:\/\/frjournal.eu\/journal\/","logo":{"@type":"ImageObject","inLanguage":"en-GB","@id":"https:\/\/frjournal.eu\/journal\/#\/schema\/logo\/image\/","url":"https:\/\/frjournal.eu\/journal\/wp-content\/uploads\/sites\/3\/2017\/12\/logofr-b-e1513959052920.png","contentUrl":"https:\/\/frjournal.eu\/journal\/wp-content\/uploads\/sites\/3\/2017\/12\/logofr-b-e1513959052920.png","width":166,"height":84,"caption":"Financial Reporting Journal"},"image":{"@id":"https:\/\/frjournal.eu\/journal\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/frjournal.eu\/journal\/#\/schema\/person\/d92fb46103bc536c63f8000f2cb595ac","name":"Laura Bini","image":{"@type":"ImageObject","inLanguage":"en-GB","@id":"https:\/\/secure.gravatar.com\/avatar\/0107beac750eab99e3a0d6bccffb462af0675bc9367851d6a7db3251fb66d5f5?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/0107beac750eab99e3a0d6bccffb462af0675bc9367851d6a7db3251fb66d5f5?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/0107beac750eab99e3a0d6bccffb462af0675bc9367851d6a7db3251fb66d5f5?s=96&d=mm&r=g","caption":"Laura Bini"},"url":"https:\/\/frjournal.eu\/journal\/author\/laurabini\/"}]}},"_links":{"self":[{"href":"https:\/\/frjournal.eu\/journal\/wp-json\/wp\/v2\/posts\/3687","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/frjournal.eu\/journal\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/frjournal.eu\/journal\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/frjournal.eu\/journal\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/frjournal.eu\/journal\/wp-json\/wp\/v2\/comments?post=3687"}],"version-history":[{"count":3,"href":"https:\/\/frjournal.eu\/journal\/wp-json\/wp\/v2\/posts\/3687\/revisions"}],"predecessor-version":[{"id":4012,"href":"https:\/\/frjournal.eu\/journal\/wp-json\/wp\/v2\/posts\/3687\/revisions\/4012"}],"wp:attachment":[{"href":"https:\/\/frjournal.eu\/journal\/wp-json\/wp\/v2\/media?parent=3687"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/frjournal.eu\/journal\/wp-json\/wp\/v2\/categories?post=3687"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/frjournal.eu\/journal\/wp-json\/wp\/v2\/tags?post=3687"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}