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Corporate climate change‐related governance practices and related disclosures: evidence from Australia
journal contributionposted on 2023-05-20, 13:31 authored by Haque, S, Craig DeeganCraig Deegan
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.
Publication titleAustralian Accounting Review
PublisherWiley-Blackwell Publishing Asia
Place of publicationAustralia
Rights statementCopyright 2010 CPA Australia