Sustainable finance and climate change have emerged as areas of renewed interest in the wake of the global financial crisis, when the assessment of companies’ risk management was shown to be the key to the prevention of systemic disruption. While many aspects of corporate disclosures were radically and quickly revised following the crisis, even several years later commentators have pointed to a continuing pressure for improvement to regulatory requirements in relation to financial statements. Much of the debate focuses on the need for expedited operational execution of reporting information. Over the past decade significant advances have taken place in digital technologies, especially with respect to the security and processing of granular data. This article examines how these new technologies can be deployed in a manner that will address the need to eliminate the vulnerabilities of the climate risk management process, which requires standardisation of data in order to improve managerial decision-making and the desired outcomes. It further explores the use of technology to enhance the evaluation of climate change impact on company exposures, and to advance transparency in regulatory reporting for financial institutions. Technology applications such as automated language systems offer opportunities to align corporate disclosure with climate change policy objectives, which in turn can increase sustainability in the performance of companies’ activities.

在全球金融危机之后，可持续金融和气候变化已成为人们重新关注的领域，当时对公司风险管理的评估被证明是防止系统性破坏的关键。尽管在危机之后公司披露的许多方面都得到了彻底而迅速的修订，但即使在几年后，评论员也指出，改进与财务报表相关的监管要求的压力持续存在。大部分争论都集中在需要加快报告信息的操作执行上。在过去的十年中，数字技术取得了重大进展，特别是在粒度数据的安全性和处理方面。本文探讨如何部署这些新技术，以解决消除气候风险管理过程脆弱性的需要，这需要数据标准化，以改善管理决策和预期结果。它进一步探索使用技术来加强对气候变化对公司风险影响的评估，并提高金融机构监管报告的透明度。自动化语言系统等技术应用提供了使公司披露与气候变化政策目标保持一致的机会，这反过来又可以提高公司活动绩效的可持续性。这需要数据标准化，以改善管理决策和预期结果。它进一步探索使用技术来加强对气候变化对公司风险影响的评估，并提高金融机构监管报告的透明度。自动化语言系统等技术应用提供了使公司披露与气候变化政策目标保持一致的机会，这反过来又可以提高公司活动绩效的可持续性。这需要数据标准化，以改善管理决策和预期结果。它进一步探索使用技术来加强对气候变化对公司风险影响的评估，并提高金融机构监管报告的透明度。自动化语言系统等技术应用提供了使公司披露与气候变化政策目标保持一致的机会，这反过来又可以提高公司活动绩效的可持续性。