Discussion of “Climate-Related Financial Risk: Insights from a Semisystematic Review of the Literature and Implications for Financial Reporting”

In this discussion of Griffith and Sun [( 2024 ), Climate-related Financial Risk: Insights from a Semisystematic Review of the Literature and Implications for Financial Reporting” the International Journal of Accounting, this issue], I examine both the incremental contribution of their work and its limitations. Furthermore, I delve into the limitations inherent in the chosen research design strategy and discuss how these limitations may affect some of the documented findings, particularly those related to accounting research.