Corporate governance and the quality of green house gas emission disclosures

Janice Hollindale, Pamela Kent, James Routledge

Research output: Chapter in Book/Report/Conference proceedingConference contributionResearchpeer-review

Abstract

The introduction of the National Greenhouse and Energy Reporting Act 2007 (Cth)legislation is evidence of the importance the Australian Government places on the issue of greenhouse gas emissions (GHG) reporting. Australian corporations’ GHG disclosure information in annual reports is currently unknown as most research has focused on environmental voluntary disclosures in general. We used content analysis to produce an index wherein we assessed the quality of GHG disclosures made in the annual reports of Australian public-listed companies in 2007. Our interest was focused on whether good quality corporate governance influences the quality of GHG emission disclosures. We examined the relation between the quality of corporate governance and the quality of GHG disclosures made by 216 companies. We find that the presence of an environment committee is associated with a lower proportion of unverifiable or ‘soft’ disclosures, and that larger firms are likely to provide better quality GHG disclosures.
Original languageEnglish
Title of host publicationProceedings of the 23rd Asian-Pacific Conference on International Accounting Issues
EditorsA Peyvandi
Place of PublicationFresno, USA
PublisherAsian-Pacific Conference (APC)
Pages1-26
Number of pages26
Publication statusPublished - 2011
EventAsian-Pacific Conference on International Accounting Issues - Beijing, China, Beijing, China
Duration: 16 Oct 201119 Oct 2011
Conference number: 23rd
https://www.apconference.org/

Conference

ConferenceAsian-Pacific Conference on International Accounting Issues
Abbreviated titleAPC Conference
CountryChina
CityBeijing
Period16/10/1119/10/11
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Hollindale, J., Kent, P., & Routledge, J. (2011). Corporate governance and the quality of green house gas emission disclosures. In A. Peyvandi (Ed.), Proceedings of the 23rd Asian-Pacific Conference on International Accounting Issues (pp. 1-26). Fresno, USA: Asian-Pacific Conference (APC).