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Corporate disclosure reactions to Australia’s first national emission reporting scheme
Citation
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
Abstract
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 |
| Downloads: | 0 |
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