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Corporate climate change‐related governance practices and related disclosures: evidence from Australia

Citation

Haque, S and Deegan, C, Corporate climate change‐related governance practices and related disclosures: evidence from Australia, Australian Accounting Review, 20, (4) pp. 317-333. ISSN 1035-6908 (2010) [Refereed Article]

Copyright Statement

Copyright 2010 CPA Australia

DOI: doi:10.1111/j.1835-2561.2010.00107.x

Abstract

This paper investigates the climate change‐related corporate governance disclosure practices of five major Australian energy‐intensive companies over a 16‐year period. In doing so, a content analysis instrument is developed to identify disclosures made in relation to various policies and procedures the organisations have in place for addressing the issues associated with climate change. This instrument is applied to the respective companiesí annual reports and sustainability reports. An increasing trend is found in companiesí climate change‐related corporate governance disclosures over time; however, in many instances the disclosures provide limited insights into the climate change‐related risks and opportunities confronting the sample companies.

Item Details

Item Type:Refereed Article
Keywords:corporate climate change, disclosure, Australia
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:138438
Year Published:2010
Web of Science® Times Cited:71
Deposited By:Accounting and Corporate Governance
Deposited On:2020-04-08
Last Modified:2020-06-12
Downloads:0

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