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Presentation
Corporate governance and the quality of green house gas emission disclosures
23rd Asian-Pacific conference on international accounting issues
  • Janice Hollindale, Bond University
  • Pamela Kent, Bond University
  • James Routledge, Bond University
Date of this Version
10-16-2011
Document Type
Conference Paper
Publication Details

Citation only.

Hollindale, J., Kent, P., & Routledge, J. (2011). Corporate governance and the quality of green house gas emission disclosures. Paper presented at the 23rd Asian-Pacific conference on international accounting issues, Beijing, China.

Access the conference website.

2011 HERDC submission. FoR code: 150106

© Copyright Janice Hollindale, Pamela Kent & James Routledge, 2011

Disciplines
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.

Citation Information
Janice Hollindale, Pamela Kent and James Routledge. "Corporate governance and the quality of green house gas emission disclosures" 23rd Asian-Pacific conference on international accounting issues (2011) p. 1 - 26
Available at: http://works.bepress.com/pamela_kent/21/