Not really an accounting issue & messing with those numbers to highlight a risk is just asking for trouble.

Companies are required to disclose significant risks, but the quality of that disclosure...varies.

I suppose this is a useful way to use tariffs. Make production abroad slightly more expensive, or significantly more expensive for vital goods.

Base those premiums on verified actuarially based underwriting risk and you might be on to something.

Companies are free to add them to their accounting already.

Mostly these kinds of risk factors are mentioned verbally in their reports at the moment.

Entities tend strongly to externalise risks unless compelled to do otherwise.

Insurance obligations -- auto, health, life, C&L, bonding, mortgage and title -- are generally required by or offered via third. parties. Sometimes governments, but often creditors, counterparties, employers, or other entities.

There are true externalities in a car accident.

If you have to shut down your business, that's mostly impacting your business in a very direct way.