Demand for, and impediments to, the disclosure of information about climate change-related corporate governance practices
Haque, Shamima, Deegan, Craig, & Inglis, Robert (2016) Demand for, and impediments to, the disclosure of information about climate change-related corporate governance practices. Accounting and Business Research.
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 governance practises. Interview results indicate that the low levels of disclosures made by Australian companies may be due to a number of factors. A lack of proactive stakeholder engagement and an apparent preoccupation with financial performance and advancing shareholders interest, coupled with a failure by managers to accept accountability, seems to go a long way to explaining low levels of disclosure.
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|Item Type:||Journal Article|
|Keywords:||climate change, corporate governance, climate change-related disclosure, stakeholders, stakeholder engagement, expectations gap, accountability|
|Subjects:||Australian and New Zealand Standard Research Classification > COMMERCE MANAGEMENT TOURISM AND SERVICES (150000) > ACCOUNTING AUDITING AND ACCOUNTABILITY (150100)
Australian and New Zealand Standard Research Classification
|Divisions:||Current > QUT Faculties and Divisions > QUT Business School
Current > Schools > School of Accountancy
|Copyright Owner:||Routledge 2016|
|Deposited On:||11 Feb 2016 01:06|
|Last Modified:||12 Feb 2016 03:28|
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