Corporate climate change-related governance practices and related disclosures : evidence from Australia
Haque, Shamima & Deegan, Craig (2010) Corporate climate change-related governance practices and related disclosures : evidence from Australia. Australian Accounting Review, 20(4), pp. 317-333.
This paper investigates the climate change-related corporate governance disclosure practices of five major Australian energy-intensive companies over a 16-year period. In doing so, a content analysis instrument is developed to identify disclosures made in relation to various policies and procedures the organisations have in place for addressing the issues associated with climate change. This instrument is applied to the respective companies' annual reports and sustainability reports. An increasing trend is found in companies' climate change-related corporate governance disclosures over time; however, in many instances the disclosures provide limited insights into the climate change-related risks and opportunities confronting the sample companies.
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|Item Type:||Journal Article|
|Keywords:||Climate Change-related Governance practices, Australia, Corporate Disclosure|
|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 John Wiley & Sons, Inc.|
|Deposited On:||23 Apr 2013 22:22|
|Last Modified:||20 Jul 2013 02:19|
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