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<article article-type="research-article" dtd-version="1.3" xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xml:lang="ru"><front><journal-meta><journal-id journal-id-type="publisher-id">scires</journal-id><journal-title-group><journal-title xml:lang="ru">Научные исследования экономического факультета. Электронный журнал</journal-title><trans-title-group xml:lang="en"><trans-title>Scientific Research of Faculty of Economics. Electronic Journal</trans-title></trans-title-group></journal-title-group><issn pub-type="epub">2078-3809</issn><publisher><publisher-name>Moscow State University</publisher-name></publisher></journal-meta><article-meta><article-id pub-id-type="doi">10.38050/2078-3809-2024-16-3-47-58</article-id><article-id custom-type="elpub" pub-id-type="custom">scires-313</article-id><article-categories><subj-group subj-group-type="heading"><subject>Research Article</subject></subj-group><subj-group subj-group-type="section-heading" xml:lang="ru"><subject>УСТОЙЧИВОЕ РАЗВИТИЕ</subject></subj-group><subj-group subj-group-type="section-heading" xml:lang="en"><subject>SUSTAINABLE DEVELOPMENT</subject></subj-group></article-categories><title-group><article-title>Подходы к учету переходных климатических рисков в стоимости компаний</article-title><trans-title-group xml:lang="en"><trans-title>Approaches to Taking into Account Transition Climate Risks in the Value of Companies</trans-title></trans-title-group></title-group><contrib-group><contrib contrib-type="author" corresp="yes"><name-alternatives><name name-style="eastern" xml:lang="ru"><surname>Логинова</surname><given-names>В. С.</given-names></name><name name-style="western" xml:lang="en"><surname>Loginova</surname><given-names>V. S.</given-names></name></name-alternatives><bio xml:lang="ru"><p>Логинова Вероника Сергеевна, аспирант, экономический факультет</p><p>г. Москва</p></bio><bio xml:lang="en"><p>Veronika S. Loginova, Postgraduate Student, Faculty of Economics</p><p>Moscow</p></bio><email xlink:type="simple">loginovavs.8090@gmail.com</email><xref ref-type="aff" rid="aff-1"/></contrib></contrib-group><aff-alternatives id="aff-1"><aff xml:lang="ru"><institution>МГУ имени М.В. Ломоносова</institution><country>Россия</country></aff><aff xml:lang="en"><institution>Lomonosov Moscow State University</institution><country>Russian Federation</country></aff></aff-alternatives><pub-date pub-type="collection"><year>2024</year></pub-date><pub-date pub-type="epub"><day>05</day><month>10</month><year>2024</year></pub-date><volume>16</volume><issue>3</issue><fpage>47</fpage><lpage>58</lpage><permissions><copyright-statement>Copyright &amp;#x00A9; Логинова В.С., 2024</copyright-statement><copyright-year>2024</copyright-year><copyright-holder xml:lang="ru">Логинова В.С.</copyright-holder><copyright-holder xml:lang="en">Loginova V.S.</copyright-holder><license xml:lang="ru" license-type="creative-commons-attribution" xlink:href="https://creativecommons.org/licenses/by/4.0/" xlink:type="simple"><license-p>Данная работа распространяется под лицензией Creative Commons Attribution 4.0.</license-p></license><license xml:lang="en" license-type="creative-commons-attribution" xlink:href="https://creativecommons.org/licenses/by/4.0/" xlink:type="simple"><license-p>This work is licensed under a Creative Commons Attribution 4.0 License.</license-p></license></permissions><self-uri xlink:href="https://scires.elpub.ru/jour/article/view/313">https://scires.elpub.ru/jour/article/view/313</self-uri><abstract><p>Целью данной работы является определение подходов к учету переходных климатических рисков на основе анализа работы каналов влияния переходных климатических рисков на стоимость компаний для структурирования подходов и учета прямого и косвенного влияния от реализации рисков. </p><p>В рамках статьи описаны работа каналов влияния климатических рисков и одновременное трансмиссионное влияние разных факторов на экономических агентов (компании). Также были выделены последствия реализации рисков для экономических агентов. В частности, при реализации переходных климатических рисков, чье влияние следует превентивно анализировать и учиться их учитывать и митигировать в рамках деятельности компаний. Поскольку косвенные климатические риски являются результатом человеческой деятельности, направленной на реализацию мер по сдерживанию темпов глобального потепления, данные действия можно анализировать и интегрировать при разработке стратегии устойчивого развития компании. </p><p>В условиях повышенного внимания общества к проблеме глобального потепления и углеродоемкости экономики растет необходимость осознания компаниями своего вклада в эту повестку. Появление нового типа рисков – климатического, оказывающего влияние на стоимость, требует от компаний мониторинга и оценки в первую очередь переходных климатических рисков. Это является первым шагом к разработке стратегии по митигированию таких рисков для снижения финансовых потерь компаний в долгосрочной перспективе.</p></abstract><trans-abstract xml:lang="en"><p>The purpose of this work is to describe approaches to taking into account transitional climate risks to analyse the work of transitional climate risks’ channels on the value of companies in order to structure approaches and take into account direct and indirect effects. For this purpose, key drivers were identified that influence economic agents and specific financial indicators of companies. Specific channels were also collected and described, taking into account the complex simultaneous influence of various factors. </p><p>Thus, as part of the analysis, it was found that in the context of the sustainable development and the increase of public attention to the problem of global warming and the carbon intensity of economy, there is a growing need for companies to understand their contribution. The emergence of a new type of risks affecting the value of a company requires economic agents to monitor and assess transitional climate risks. This is the first step towards developing a strategy to mitigate such risks to reduce financial losses for companies in the long term.</p></trans-abstract><kwd-group xml:lang="ru"><kwd>переходные климатические риски</kwd><kwd>каналы влияния</kwd><kwd>стоимость компании</kwd><kwd>углеродная нейтральность</kwd><kwd>митигирование рисков</kwd><kwd>углеродоемкость</kwd></kwd-group><kwd-group xml:lang="en"><kwd>transitional climate risks</kwd><kwd>channels</kwd><kwd>company value</kwd><kwd>carbon neutrality</kwd><kwd>risk mitigation</kwd><kwd>carbon intensity</kwd></kwd-group></article-meta></front><back><ref-list><title>References</title><ref id="cit1"><label>1</label><citation-alternatives><mixed-citation xml:lang="ru">Указ Президента РФ № 812 от 26.10. 2023 « Об утверждении климатической доктрины Российской Федерации».</mixed-citation><mixed-citation xml:lang="en">Ukaz Prezidenta RF № 812 ot 26.10. 2023 «Ob utverzhdenii klimaticheskoy doktriny Ros-siyskoy Federatsii». 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