eCite Digital Repository

Demand for, and impediments to, the disclosure of information about climate change-related corporate governance practices

Citation

Haque, S and Deegan, C and Inglis, R, Demand for, and impediments to, the disclosure of information about climate change-related corporate governance practices, Accounting and Business Research, 46, (6) pp. 620-664. ISSN 0001-4788 (2016) [Refereed Article]

Copyright Statement

Copyright 2016 Informa UK Limited, trading as Taylor & Francis Group

DOI: doi:10.1080/00014788.2015.1133276

Abstract

Based on a survey of climate change experts in different stakeholder groups and interviews with corporate climate change managers, this study provides insights into the gap between what information stakeholders expect, and what Australian corporations disclose. This paper focuses on annual reports and sustainability reports with specific reference to the disclosure of climate change-related corporate governance practices. The findings culminate in the refinement of a best practice index for the disclosure of climate change-related corporate governance practises. Interview results indicate that the low levels of disclosures made by Australian companies may be due to a number of factors. A lack of proactive stakeholder engagement and an apparent preoccupation with financial performance and advancing shareholders interest, coupled with a failure by managers to accept accountability, seems to go a long way to explaining low levels of disclosure.

Item Details

Item Type:Refereed Article
Keywords:climate change, corporate governance, climate change-related disclosure, stakeholders, stakeholder engagement, expectations gap, accountability
Research Division:Commerce, Management, Tourism and Services
Research Group:Strategy, management and organisational behaviour
Research Field:Corporate governance
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:138350
Year Published:2016
Web of Science® Times Cited:15
Deposited By:Accounting and Corporate Governance
Deposited On:2020-04-02
Last Modified:2020-05-22
Downloads:0

Repository Staff Only: item control page