Corporate climate change-related auditing and disclosure practices: are companies doing enough?

Research output: Chapter in Book/Report/Conference proceedingChapter

2 Citations (Scopus)


This chapter explores whether the climate change-related audit and disclosure practices of corporations reflect real change in their corporate accountability practices for climate change. The growing need to deal with the threat of climate change raises a range of financial reporting and audit implications for corporations worldwide. There is evidence of companies undertaking social and environmental audit practice and disclosing information in relation to their climate change-related performance in response to the initiatives and guidelines provided by international government bodies, non-governmental organisations (NGOs) and research organisations. However, based on a review of media reports, archival documents and a case study, this chapter argues that there is limited real change in corporate action if there is no government regulation. A radical (reform based) approach, such as mandatory monitoring (compliance audit) and disclosure requirements, are necessary to ensure corporate accountability in relation to climate change.

Original languageEnglish
Title of host publicationCSR, Sustainability, Ethics and Governance
Place of PublicationCham
PublisherSpringer International Publishing
Number of pages17
ISBN (Electronic)978-3-319-15838-9
ISBN (Print)978-3-319-15837-2
Publication statusPublished - 2015

Publication series

NameCSR, Sustainability, Ethics and Governance
ISSN (Print)2196-7075
ISSN (Electronic)2196-7083


  • Emission Trading Scheme
  • Equator Principle
  • Global Reporting Initiative
  • Mitigate Climate Change
  • United Nations Global Compact

ASJC Scopus subject areas

  • Business and International Management
  • Organizational Behavior and Human Resource Management
  • Strategy and Management
  • Development
  • Social Sciences (miscellaneous)
  • Management, Monitoring, Policy and Law


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