Analysis about the Impact on Financial Reports of China’s Aviation Entities under the Climate-related Risks--An Example of Spring Airlines

Yufei Lin

doi:10.54254/2754-1169/2025.20720

Research Article

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Published on 8 February 2025

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Lin,Y. (2025). Analysis about the Impact on Financial Reports of China’s Aviation Entities under the Climate-related Risks--An Example of Spring Airlines. Advances in Economics, Management and Political Sciences,164,1-6.

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Analysis about the Impact on Financial Reports of China’s Aviation Entities under the Climate-related Risks--An Example of Spring Airlines

Yufei Lin *^,1,

¹ Nanchong vocational college Financial department

* Author to whom correspondence should be addressed.

https://doi.org/10.54254/2754-1169/2025.20720

Abstract

Climate-related risks significantly impact business operations, including financial aspects. Governments and organizations have introduced different kinds of policies and regulations to inform entities to reduce emissions and disclose climate-related risks. Under these circumstances, carbon intensive industries, eg. aviation entities could be significantly affected. Meanwhile,investors and other skateboarders also need to understand the impact on entities’ financial status in order to make decisions. In China, government has set a goal of reaching peak carbon emissions in 2030 and carbon neutrality in 2060. The release of IFRS S2 could be a reference for China to establish its own climate-related disclosure regulations in the future. This paper focuses on the impact of climate-related risks to China’s aviation entities ,using Spring Airline company as a case study. By referencing IFRS S2, the study analyzes the implications for financial reporting and discusses potential future developments in this area.

Keywords

Climate related risks, aviation, Spring Airline, financial reports

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References

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About volume

Volume title: Proceedings of the 4th International Conference on Business and Policy Studies

Conference website: https://2025.confbps.org/

ISBN：978-1-83558-951-9(Print) / 978-1-83558-952-6(Online)

Conference date: 20 February 2025

Editor：Canh Thien Dang

Series: Advances in Economics, Management and Political Sciences

Volume number: Vol.164

ISSN：2754-1169(Print) / 2754-1177(Online)

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