The DOI matches its Crossref record.
Corporate Climate Change‐Related Governance Practices and Related Disclosures: Evidence from Australia
Open accessAbstract
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.
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Citations
Cited by
Hahn, R., & Kühnen, M. (2013) · Journal of Cleaner Production · doi:10.1016/j.jclepro.2013.07.005 · Cited by 1,775
Carbon accounting: a systematic literature review
Stechemesser, K., & Guenther, E. (2012) · Journal of Cleaner Production · doi:10.1016/j.jclepro.2012.02.021 · Cited by 411
Metadata
- Authors
- Haque, S., & Deegan, C.
- Venue
- Australian Accounting Review
- Publisher
- Wiley
- Published
- 2010-11-18
- Volume
- 20
- Issue
- 4
- Pages
- 317-333
- ISSN
- 1035-6908 (ISSN-L)
- 1835-2561
- OpenAlex
- W1806475476
- Cited by
- 166
- References
- 0
- FWCI
- 11.24
- Type
- journal article
- Language
- en
- Open access
- bronze
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- CoChat. (2026). Citation check: Corporate Climate Change‐Related Governance Practices and Related Disclosures: Evidence from Australia. https://app.cochat.ai/papers/10.1111/j.1835-2561.2010.00107.x
- The paper
- Haque, S., & Deegan, C. (2010). Corporate Climate Change‐Related Governance Practices and Related Disclosures: Evidence from Australia. Australian Accounting Review. https://doi.org/10.1111/j.1835-2561.2010.00107.x
Data sources
Bibliographic data: Semantic Scholar, OpenAlex, Crossref.
Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.
