Towards the development of a best practice index for the disclosure of organisations' climate change-related corporate governance practices
Haque, Shamima, Deegan, Craig, & Inglis, Robert (2010) Towards the development of a best practice index for the disclosure of organisations' climate change-related corporate governance practices. In Haque, Shamima & Deegan, Craig (Eds.) Proceedings of the Finance Association of Australia and New Zealand Conference 2010, Accounting and Finance Association of Australia and New Zealand, Christchurch, New Zealand.
The aim of this study is to develop a disclosure guide for climate-change-related corporate governance (CCCG) practices. Drawing from existing climate change policy guidelines together with content analysis of leading Australian companies’ disclosure practices, we develop a best practice index for the disclosure of CCCG practises. The best practice index is further informed, validated and refined by the contribution of experts from a range of stakeholder groups. Our index represents the most comprehensive list generated to date, utilising experts’ opinions, in relation to CCCG disclosure practices. This CCCG disclosure index would be useful for companies seeking to provide information in relation their CCCG practices
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|Item Type:||Conference Paper|
|Keywords:||climate change, corporate governance, climate change-related disclosure, experts, stakeholders|
|Subjects:||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 2010 please consult the authors|
|Deposited On:||29 Apr 2013 23:45|
|Last Modified:||05 Aug 2013 19:17|
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