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They are not absent, just not very transparent to the average reader of audited accounts

Flying blind: The glaring absence of climate risks in financial reporting - Carbon Tracker Initiative

The climate risks are present, you just need to look carefully and ask the right questions. Financial institutions haven't done a good job of hiring the right people to data mine their systems.

This may be intentional and or simply limited capacity in this sector to appreciate how to do it and to provide clarity when it isn't done very well. Initial data architecture and systems is critical to the success of this, but very few have the skills to achieve this currently

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