Towards the development of a best practice index for the disclosure of organisations' climate change-related corporate governance practices
Haque, Shamima, Deegan, Craig, & Inglis, Robert (2010) Towards the development of a best practice index for the disclosure of organisations' climate change-related corporate governance practices. In Haque, S & Deegan, C (Eds.) Proceedings of the Finance Association of Australia and New Zealand Conference 2010. Accounting and Finance Association of Australia and New Zealand, New Zealand, pp. 1-35.
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Description
The aim of this study is to develop a disclosure guide for climate-change-related corporate governance (CCCG) practices. Drawing from existing climate change policy guidelines together with content analysis of leading Australian companies’ disclosure practices, we develop a best practice index for the disclosure of CCCG practises. The best practice index is further informed, validated and refined by the contribution of experts from a range of stakeholder groups. Our index represents the most comprehensive list generated to date, utilising experts’ opinions, in relation to CCCG disclosure practices. This CCCG disclosure index would be useful for companies seeking to provide information in relation their CCCG practices
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| ID Code: | 59208 |
|---|---|
| Item Type: | Chapter in Book, Report or Conference volume (Conference contribution) |
| Measurements or Duration: | 35 pages |
| Pure ID: | 32170258 |
| Divisions: | Past > QUT Faculties & Divisions > QUT Business School Current > Schools > School of Accountancy |
| Copyright Owner: | Copyright 2010 please consult the authors |
| Copyright Statement: | This work is covered by copyright. Unless the document is being made available under a Creative Commons Licence, you must assume that re-use is limited to personal use and that permission from the copyright owner must be obtained for all other uses. If the document is available under a Creative Commons License (or other specified license) then refer to the Licence for details of permitted re-use. It is a condition of access that users recognise and abide by the legal requirements associated with these rights. If you believe that this work infringes copyright please provide details by email to [email protected] |
| Deposited On: | 29 Apr 2013 23:45 |
| Last Modified: | 19 Feb 2025 12:09 |
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