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Corporate disclosure reactions to Australia’s first national emission reporting scheme


Cowan, S and Deegan, C, Corporate disclosure reactions to Australia's first national emission reporting scheme, Accounting and Finance, 51, (2) pp. 409-436. ISSN 0810-5391 (2011) [Refereed Article]

Copyright Statement

Copyright 2010 The Authors

DOI: doi:10.1111/j.1467-629X.2010.00361.x


This study investigates the strategic and potentially legitimising nature of voluntary emissions reporting by Australian companies. The study contributes to the existing literature by extending the chronological history of emissions disclosure and examining changes in emission disclosure practices during the implementation period of the National Pollutant Inventory (NPI). The NPI was Australia’s first extensive emission measurement and public reporting requirement. Disclosures are identified as being reactive to the introduction of actual emissions regulation; however, the extent of disclosure is not complete both within and between companies.

Item Details

Item Type:Refereed Article
Keywords:environmental disclosure, emission disclosure, legitimacy theory
Research Division:Commerce, Management, Tourism and Services
Research Group:Accounting, auditing and accountability
Research Field:Accounting theory and standards
Objective Division:Expanding Knowledge
Objective Group:Expanding knowledge
Objective Field:Expanding knowledge in commerce, management, tourism and services
UTAS Author:Deegan, C (Mr Craig Deegan)
ID Code:138435
Year Published:2011
Web of Science® Times Cited:63
Deposited By:Accounting
Deposited On:2020-04-08
Last Modified:2020-06-12

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