Demand for, and impediments to, the disclosure of information about climate change-related corporate governance practices

Shamima Haque, Craig Deegan, Robert Inglis

Research output: Contribution to journalArticle

11 Citations (Scopus)

Abstract

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.
Original languageEnglish
Pages (from-to)620-664
Number of pages45
JournalAccounting and Business Research
Volume46
Issue number6
Early online date18 Jan 2016
DOIs
Publication statusPublished - 2016

Keywords

  • climate change
  • corporate governance
  • climate change-related disclosure
  • stakeholders
  • stakeholder engagement
  • accountability
  • expectations gap

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