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

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

 Haque, Shamima.
 p620-p664 English
Kế toánTài chínhCorporate governance.Expectations gap, accountability.Stakeholder engagement.Stakeholders.Climate change.Climate change-related disclosure.
Tác giả CN Haque, Shamima.
Nhan đề Demand for, and impediments to, the disclosure of information about climate change-related corporate governance practices / Shamima Haque, Craig Deegan & Robert Inglis
Mô tả vật lý p620-p664
Tóm tắt 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
Thuật ngữ chủ đề Kế toán-Nghiên cứu-TV ĐHHN
Thuật ngữ chủ đề Tài chính-Nghiên cứu-TV ĐHHN
Từ khóa tự do Corporate governance.
Từ khóa tự do Expectations gap, accountability.
Từ khóa tự do Stakeholder engagement.
Từ khóa tự do Stakeholders.
Từ khóa tự do Climate change.
Từ khóa tự do Climate change-related disclosure.
Tác giả(bs) CN Deegan, Craig.
Tác giả(bs) CN Inglis, Robert.
Nguồn trích Acounting and business research- 2016, Vol46, N.6
MARC
Hiển thị đầy đủ trường & trường con
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245[1 0] |a Demand for, and impediments to, the disclosure of information about climate change-related corporate governance practices / |c Shamima Haque, Craig Deegan & Robert Inglis
300[ ] |a p620-p664
362[ 0] |a Vol 46 (Octorber 2016)
520[ ] |a 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
650[1 7] |a Kế toán |x Nghiên cứu |2 TV ĐHHN
650[1 7] |a Tài chính |x Nghiên cứu |2 TV ĐHHN
653[ ] |a Corporate governance.
653[ ] |a Expectations gap, accountability.
653[ ] |a Stakeholder engagement.
653[ ] |a Stakeholders.
653[ 0] |a Climate change.
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700[ 1] |a Deegan, Craig.
700[ 1] |a Inglis, Robert.
773[ 0] |t Acounting and business research |g 2016, Vol46, N.6
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