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The Australian National Greenhouse and Energy Reporting Act and its implications for accounting practice and research

Author

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  • Sumit Lodhia

Abstract

Purpose - The purpose of this paper is to draw out the accounting implications of the National Greenhouse and Energy Reporting (NGER) Act in Australia. Design/methodology/approach - An analytical approach is undertaken to ascertain the (accounting) practice and research implications of the NGER Act. Findings - Accounting researchers, especially those with interests in social and environmental issues, have a critical role to play in highlighting the potential of the accounting practice in managing, and providing accountability over, carbon emissions, facilitated via the NGER Act. A number of opportunities in social and environmental accounting research are also identified in this paper. Practical implications - The paper highlights that the NGERS legislation which requires reporting of carbon emissions by affected parties has a number of implications for the accounting practice. Originality/value - The paper relates a practical issue, in this case the NGER Act, to accounting and suggests that the accounting process can play a critical role in organizational attempts to manage, communicate and price carbon emissions.

Suggested Citation

  • Sumit Lodhia, 2011. "The Australian National Greenhouse and Energy Reporting Act and its implications for accounting practice and research," Journal of Accounting & Organizational Change, Emerald Group Publishing Limited, vol. 7(2), pages 190-198, June.
    • Handle: RePEc:eme:jaocpp:18325911111139699
    DOI: 10.1108/18325911111139699
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