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Corporate disclosure reactions to Australia’s first national emission reporting scheme
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.
History
Publication title
Accounting and FinanceVolume
51Pagination
409-436ISSN
0810-5391Department/School
TSBEPublisher
Wiley-Blackwell Publishing AsiaPlace of publication
AustraliaRights statement
Copyright 2010 The AuthorsRepository Status
- Restricted