An exploration of corporate climate change-related governance practices and related disclosures: Evidence from Australia

Haque, S and Deegan, C 2009, 'An exploration of corporate climate change-related governance practices and related disclosures: Evidence from Australia', in Accounting and Finance Association of Australia and New Zealand Annual Conference, Adelaide, Australia, 5-7 July 2009, pp. 1-30.


Document type: Conference Paper
Collection: Conference Papers

Title An exploration of corporate climate change-related governance practices and related disclosures: Evidence from Australia
Author(s) Haque, S
Deegan, C
Year 2009
Conference name 2009 AFAANZ Conference
Conference location Adelaide, Australia
Conference dates 5-7 July 2009
Proceedings title Accounting and Finance Association of Australia and New Zealand Annual Conference
Publisher Accounting and Finance Association of Australia and New Zealand
Place of publication Melbourne, Vic
Start page 1
End page 30
Total pages 30
Abstract This paper investigates climate change-related corporate governance and related disclosure practices of five major energy-intensive companies in Australia over a 16 year period (from 1992 to 2007). More particularly, we are focusing on the disclosures that provide information about the policies and procedures the organisations have in place for addressing various issues associated with climate change. This study has employed a content analysis research method to investigate disclosures within annual reports and standalone environmental or sustainability reports. A disclosure category has been developed to classify climate change-related governance disclosures provided by the respective companies. Our findings from the paper suggest an increasing trend in companies' climate changerelated disclosure performances over time.
Subjects Sustainability Accounting and Reporting
Keyword(s) Climate change
corporate governance
climate change-related disclosure
stakeholders
Copyright notice AFAANZ ®2003. All rights reserved.
Versions
Version Filter Type
Access Statistics: 254 Abstract Views  -  Detailed Statistics
Created: Fri, 09 Sep 2011, 07:50:00 EST by Catalyst Administrator
© 2014 RMIT Research Repository • Powered by Fez SoftwareContact us