However, despite the growing number of studies on corporate environmental disclosure, there are few studies on risks and opportunities in relation to climate change.

The gap

Consensus across the literature

Supporting evidence — 3 representative gaps

• Striking a balance: the crucial role of climate risk disclosure in correcting overvaluation and undervaluation in stock markets (2026) · doi

  Future research should investigate the long-term sustainability of the mispricing corrections achieved through climate risk disclosure and whether the effects persist over extended time horizons.

  Keywords: future investigate long term sustainability mispricing corrections achieved climate risk disclosure whether effects persist extended
• Financialisation, Climate Finance, and the Calculative Challenges of Managing Environmental Change (2019) · doi

  However, experiments in calculating time and value in climate finance continue, and although risk is being increasingly used to correlate different denominators of value, an overall solution for how climate change is to be accounted for in financial interventions remains elusive.

  Keywords: value climate experiments calculating time finance continue risk increasingly used correlate different denominators overall solution
• Factors influencing the level of environmental disclosures in sustainability reports: Case of climate risk disclosure by Brazilian companies (2019) · doi

  However, despite the growing number of studies on corporate environmental disclosure, there are few studies on risks and opportunities in relation to climate change.

  Keywords: despite growing number corporate environmental disclosure there risks opportunities relation climate change