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

journal contribution
posted on 2023-05-20, 13:31 authored by Haque, S, Craig DeeganCraig Deegan
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 companies’ annual reports and sustainability reports. An increasing trend is found in companies’ 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.

History

Publication title

Australian Accounting Review

Volume

20

Issue

4

Pagination

317-333

ISSN

1035-6908

Department/School

TSBE

Publisher

Wiley-Blackwell Publishing Asia

Place of publication

Australia

Rights statement

Copyright 2010 CPA Australia

Repository Status

  • Restricted

Socio-economic Objectives

Expanding knowledge in commerce, management, tourism and services

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