Voluntary environmental disclosures in the annual report: The impact of the National Greenhouse and Energy Reporting Act

Sidaway, S and De Lange, P 2011, 'Voluntary environmental disclosures in the annual report: The impact of the National Greenhouse and Energy Reporting Act', in Brad Potter, Paul de Lange (ed.) Proceedings of 2011 AFAANZ Conference, Darwin, Australia, 2-5 July, 2011, pp. 1-35.


Document type: Conference Paper
Collection: Conference Papers

Title Voluntary environmental disclosures in the annual report: The impact of the National Greenhouse and Energy Reporting Act
Author(s) Sidaway, S
De Lange, P
Year 2011
Conference name 2011 Accounting & Finance Association of Australia and New Zealand (AFAANZ) Conference
Conference location Darwin, Australia
Conference dates 2-5 July, 2011
Proceedings title Proceedings of 2011 AFAANZ Conference
Editor(s) Brad Potter, Paul de Lange
Publisher Accounting & Finance Association of Australia and New Zealand (AFMNZ)
Place of publication Carlton, Australia
Start page 1
End page 35
Total pages 35
Abstract Drawing on legitimacy theory and information-based theories, this study examines the extent of environmental disclosures in the annual reports of Australian corporations regulated by the National Greenhouse and Energy Reporting Act and competitor companies not regulated by the Act. After adjusting for industry and size, results from this investigation indicate carbon emission and energy consumption is not correlated with environmental disclosure in the first reporting period under the Act. A key conclusion drawn from this study is the existence of an industry-wide effect whereby companies not regulated by the Act significantly increased disclosure in the first reporting period under the Act. These findings have implications for standard-setters and policy-makers regarding the 'knock on' effect of legislation across industries.
Subjects Sustainability Accounting and Reporting
Versions
Version Filter Type
Access Statistics: 213 Abstract Views  -  Detailed Statistics
Created: Fri, 20 Apr 2012, 07:35:00 EST by Catalyst Administrator
© 2014 RMIT Research Repository • Powered by Fez SoftwareContact us