Accounting for Climate Resilience in Corporate Risk Narratives

This study examines how 15 energy and manufacturing companies listed on the Indonesia Stock Exchange (2021–2023) disclose climate resilience in annual and sustainability reports. Using descriptive qualitative content analysis, the findings show that disclosures remain largely symbolic and not systematically integrated into risk reporting. The study highlights the gap between climate risk awareness and reporting practices, stressing the need for standardized climate-based risk narratives to enhance information quality and provide practical implications for regulators and report preparers.