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Corporate disclosure reactions to Australia’s first national emission reporting scheme

journal contribution
posted 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.

History

Publication title

Accounting and Finance

Volume

51

Pagination

409-436

ISSN

0810-5391

Department/School

TSBE

Publisher

Wiley-Blackwell Publishing Asia

Place of publication

Australia

Rights statement

Copyright 2010 The Authors

Repository Status

  • Restricted

Socio-economic Objectives

Expanding knowledge in commerce, management, tourism and services

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