Corporate climate change-related governance practices and related disclosures: evidence from Australia

Shamima Haque, Craig Deegan (Lead / Corresponding author)

Research output: Contribution to journalArticlepeer-review

114 Citations (Scopus)

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.

Original languageEnglish
Pages (from-to)317-333
Number of pages17
JournalAustralian Accounting Review
Volume20
Issue number4
DOIs
Publication statusPublished - 18 Nov 2010

ASJC Scopus subject areas

  • Accounting

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