Corporate Climate Change‐Related Governance Practices and Related Disclosures: Evidence from Australia
Year: 2010
Type: article
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 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.
Source: Australian Accounting Review
Authors: Shamima Haque, Craig Deegan
Institution: RMIT University
Language: English
Subfield: Strategy and Management
Domain: Social Sciences
SDG: Climate action
Open Access status: bronze
OpenAlex ID: W1806475476