Climate change-related corporate governance information : an explanation of the difference between the supply of and demand for such information

Haque, Shamima, Deegan, Craig, & Inglis, Robert (2011) Climate change-related corporate governance information : an explanation of the difference between the supply of and demand for such information. In Critical Perspectives on Accounting Conference, 10-12 July 2011, Hilton Clearwater Beach Hotel, Florida.

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Abstract

This study investigates the gap between the climate change-related corporate governance information being disclosed by companies, and the information sought by stakeholders. To accomplish this objective we utilised previous research on stakeholder demand for information, and we conducted in-depth interviews with six corporate representatives from major Australian emission-intensive companies. Having gained and documented a rich insight into the potential factors responsible for the current gap in disclosure we find that the existence of an expectations gap; the perceived cost of providing commercially sensitive information; the limited accountability being accepted by the corporate managers; and, a lack of stakeholder pressure together contribute to the lack of disclosure. In highlighting the gap in disclosure, this study suggests strategies to reduce the gap in climate change-related corporate governance disclosures.

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ID Code: 59074
Item Type: Conference Paper
Refereed: Yes
Additional URLs:
Keywords: climate change, corporate governance, climate change-related disclosure, expectations gap, cost-benefit, accountability, stakeholder power
Subjects: Australian and New Zealand Standard Research Classification > ECONOMICS (140000)
Australian and New Zealand Standard Research Classification > COMMERCE MANAGEMENT TOURISM AND SERVICES (150000)
Divisions: Current > QUT Faculties and Divisions > QUT Business School
Current > Schools > School of Accountancy
Copyright Owner: Copyright 2011 Please consult the authors.
Deposited On: 29 Apr 2013 05:17
Last Modified: 26 Jul 2013 16:42

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