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Corporate disclosure reactions to Australia’s ﬁrst national emission reporting scheme
journal contributionposted on 2023-05-20, 13:31 authored by Cowan, S, Craig DeeganCraig Deegan
This study investigates the strategic and potentially legitimising nature of voluntary emissions reporting by Australian companies. The study contributes to the existing literature by extending the chronological history of emissions disclosure and examining changes in emission disclosure practices during the implementation period of the National Pollutant Inventory (NPI). The NPI was Australia’s first extensive emission measurement and public reporting requirement. Disclosures are identified as being reactive to the introduction of actual emissions regulation; however, the extent of disclosure is not complete both within and between companies.
Publication titleAccounting and Finance
PublisherWiley-Blackwell Publishing Asia
Place of publicationAustralia
Rights statementCopyright 2010 The Authors