Based on a survey of climate change experts in different stakeholder groups and interviews with corporate climate change managers, this study provides insights into the gap between what information stakeholders expect, and what Australian corporations disclose. This paper focuses on annual reports and sustainability reports with specific reference to the disclosure of climate change-related corporate governance practices. The findings culminate in the refinement of a best practice index for the disclosure of climate change-related corporate governance practises. Interview results indicate that the low levels of disclosures made by Australian companies may be due to a number of factors. A lack of proactive stakeholder engagement and an apparent preoccupation with financial performance and advancing shareholders interest, coupled with a failure by managers to accept accountability, seems to go a long way to explaining low levels of disclosure.
History
Publication title
Accounting and Business Research
Volume
46
Issue
6
Pagination
620-664
ISSN
0001-4788
Department/School
TSBE
Publisher
Routledge
Place of publication
United Kingdom
Rights statement
Copyright 2016 Informa UK Limited, trading as Taylor & Francis Group
Repository Status
Restricted
Socio-economic Objectives
Expanding knowledge in commerce, management, tourism and services