Purpose: The objective of this research is to reflect on how the quality of climate change disclosure may evolve in response to
COVID 19 pandemic-related risks. The year 2020, marked by record-breaking temperatures and brought to light the pervasive
nature of pandemic and climate change threats. Consequently, stakeholders have a reasonable expectation that risks disclosure
should have provided them with adequate stimulus packages for the ensuing consequences. The analysis explores tendency of the
corporations listed on the Egyptian Stock Exchange EGX 100 index to disclose climate change risks pre and during COVID 19
pandemic because although these reports are often voluntary, non- quantitative and socially constructed, they contribute
significantly for determining corporates' beliefs, values and motives.
Method: Throughout adoption the content analysis, the annual, and standalone reports of corporations were scrutinised during
the period from 2019 to 2022.
Results: The pandemic has led to increased scrutiny, economic uncertainty, and new opportunities for corporations to
demonstrate their commitment to sustainability and climate change mitigation, driving greater demand for transparency and
disclosure. These results supported arguments that corporations respond to stakeholders' expectations and institutional pressures
in form of climate change disclosure to maintain or enhance their reputation
Originality/value: The research contributes to the recent literature on climate change risk disclosure and highlight future
directions in the wake of the COVID-19 pandemic.
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