Disclosure of climate change-related corporate governance practices

Haque, Shamima, Deegan, Craig, & Inglis, Robert (2013) Disclosure of climate change-related corporate governance practices. In Asia Pacific Interdisciplinary Research in Accounting Conference, 26-28 July 2013, Kobe, Japan.

View at publisher (open access)

Abstract

Based on a survey of climate change experts in different stakeholder groups and interviews with corporate climate change managers, this study provides insights into the gap between what information stakeholders expect and what Australian corporations disclose. This paper focuses on annual reports and sustainability reports with specific reference to the disclosure of climate change-related corporate governance practices. The findings culminate in the refinement of a best practice index for the disclosure of climate-change-related corporate governance practises. Interview results indicate that the low levels of disclosures made by Australian companies may be due to a number of factors. These include a potential expectations gap, the absence of pressure from powerful stakeholders, a concern for stakeholder information overload, the cost of providing information, limited perceived accountability for climate change, and preferring other media for disclosure.

Impact and interest:

Citation counts are sourced monthly from Scopus and Web of Science® citation databases.

These databases contain citations from different subsets of available publications and different time periods and thus the citation count from each is usually different. Some works are not in either database and no count is displayed. Scopus includes citations from articles published in 1996 onwards, and Web of Science® generally from 1980 onwards.

Citations counts from the Google Scholar™ indexing service can be viewed at the linked Google Scholar™ search.

Full-text downloads:

619 since deposited on 06 May 2014
347 in the past twelve months

Full-text downloads displays the total number of times this work’s files (e.g., a PDF) have been downloaded from QUT ePrints as well as the number of downloads in the previous 365 days. The count includes downloads for all files if a work has more than one.

ID Code: 71008
Item Type: Conference Paper
Refereed: Yes
Additional URLs:
Keywords: Climate change, Clcorporate governance, climate change-related disclosure, stakeholders, expectations gap, accountability, stakeholder power
Divisions: Current > Schools > School of Accountancy
Copyright Owner: Copyright 2013 [please consult the author]
Deposited On: 06 May 2014 00:08
Last Modified: 08 May 2014 00:23

Export: EndNote | Dublin Core | BibTeX

Repository Staff Only: item control page