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Corporate disclosure reactions to Australia’s first national emission reporting scheme

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Cited by:

  1. Sun Ae Kim & Jong Dae Kim, 2022. "Voluntary Carbon Disclosure (VCD) Strategy under the Korean ETS: With the Interaction among Carbon Performance, Foreign Sales Ratio and Media Visibility," IJERPH, MDPI, vol. 19(18), pages 1-19, September.
  2. Chen, Yuan & Feng, Yunting & Lai, Kee-Hung & Zhu, Qinghua, 2025. "Value of blockchain for scope 3 carbon disclosure: The moderating role of data processing technologies," International Journal of Production Economics, Elsevier, vol. 279(C).
  3. Martina K. Linnenluecke & Jacqueline Birt & Xiaoyan Chen & Xin Ling & Tom Smith, 2017. "Accounting Research in Abacus, A&F, AAR, and AJM from 2008–2015: A Review and Research Agenda," Abacus, Accounting Foundation, University of Sydney, vol. 53(2), pages 159-179, June.
  4. Talbot, David & Boiral, Olivier, 2013. "Can we trust corporates GHG inventories? An investigation among Canada's large final emitters," Energy Policy, Elsevier, vol. 63(C), pages 1075-1085.
  5. Sohanur Rahman & Tehmina Khan & Pavithra Siriwardhane, 2019. "Sustainable development carbon pricing initiative and voluntary environmental disclosures quality," Business Strategy and the Environment, Wiley Blackwell, vol. 28(6), pages 1072-1082, September.
  6. Rong He & Le Luo & Abul Shamsuddin & Qingliang Tang, 2022. "Corporate carbon accounting: a literature review of carbon accounting research from the Kyoto Protocol to the Paris Agreement," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(1), pages 261-298, March.
  7. Mumtaheena Anwar & Sohanur Rahman & Md. Nurul Kabir, 2021. "Does national carbon pricing policy affect voluntary environmental disclosures? A global evidence," Environmental Economics and Policy Studies, Springer;Society for Environmental Economics and Policy Studies - SEEPS, vol. 23(2), pages 211-244, April.
  8. Perera, Luckmika & Jubb, Christine & Gopalan, Sandeep, 2019. "A comparison of voluntary and mandated climate change-related disclosure," Journal of Contemporary Accounting and Economics, Elsevier, vol. 15(2), pages 243-266.
  9. Ralph Adler & Mansi Mansi & Rakesh Pandey, 2022. "Accounting for waste management: a study of the reporting practices of the top listed Indian companies," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(2), pages 2401-2437, June.
  10. Pamela Kent & Tamara Zunker, 2017. "A stakeholder analysis of employee disclosures in annual reports," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 57(2), pages 533-563, June.
  11. Fan, Hanlu & Tang, Qingliang & Pan, Lipeng, 2021. "An international study of carbon information asymmetry and independent carbon assurance," The British Accounting Review, Elsevier, vol. 53(1).
  12. Karen Benson & Peter M Clarkson & Tom Smith & Irene Tutticci, 2015. "A review of accounting research in the Asia Pacific region," Australian Journal of Management, Australian School of Business, vol. 40(1), pages 36-88, February.
  13. Jieun Chung & Charles H. Cho, 2018. "Current Trends within Social and Environmental Accounting Research: A Literature Review," Accounting Perspectives, John Wiley & Sons, vol. 17(2), pages 207-239, June.
  14. Parvez Mia & Tarek Rana & Lutfa Tilat Ferdous, 2021. "Government Reform, Regulatory Change and Carbon Disclosure: Evidence from Australia," Sustainability, MDPI, vol. 13(23), pages 1-17, November.
  15. Shan Zhou, 2022. "Reporting and Assurance of Climate‐Related and Other Sustainability Information: A Review of Research and Practice," Australian Accounting Review, CPA Australia, vol. 32(3), pages 315-333, September.
  16. Ashrafee Hossain & Samir Saadi & Abu S. Amin, 2023. "Does CEO Risk-Aversion Affect Carbon Emission?," Journal of Business Ethics, Springer, vol. 182(4), pages 1171-1198, February.
  17. David Talbot & Olivier Boiral, 2018. "GHG Reporting and Impression Management: An Assessment of Sustainability Reports from the Energy Sector," Journal of Business Ethics, Springer, vol. 147(2), pages 367-383, January.
  18. Zahra Borghei-Ghomi & Philomena Leung, 2013. "An Empirical Analysis of the Determinants of Greenhouse Gas Voluntary Disclosure in Australia," Accounting and Finance Research, Sciedu Press, vol. 2(1), pages 110-110, February.
  19. Frank Hartmann & Paolo Perego & Anna Young, 2013. "Carbon Accounting: Challenges for Research in Management Control and Performance Measurement," Abacus, Accounting Foundation, University of Sydney, vol. 49(4), pages 539-563, December.
  20. Olivier Boiral & Jean‐François Henri & David Talbot, 2012. "Modeling the Impacts of Corporate Commitment on Climate Change," Business Strategy and the Environment, Wiley Blackwell, vol. 21(8), pages 495-516, December.
  21. Qian, Wei & Schaltegger, Stefan, 2017. "Revisiting carbon disclosure and performance: Legitimacy and management views," The British Accounting Review, Elsevier, vol. 49(4), pages 365-379.
  22. Arcangelo Marrone & Lara Oliva, 2021. "Is ESG Disclosure a Means to Respond to Catastrophic Events? A Case Study Analysis," International Journal of Business and Management, Canadian Center of Science and Education, vol. 15(11), pages 1-53, July.
  23. de Aguiar, Thereza Raquel Sales & Bebbington, Jan, 2014. "Disclosure on climate change: Analysing the UK ETS effects," Accounting forum, Elsevier, vol. 38(4), pages 227-240.
  24. Raphaela Helbig & Sven von Höveling & Andreas Solsbach & Jorge Marx Gómez, 2021. "Strategic analysis of providing corporate sustainability open data," Intelligent Systems in Accounting, Finance and Management, John Wiley & Sons, Ltd., vol. 28(3), pages 195-214, July.
  25. Kathleen Herbohn & Julie Walker & Huay Yien Monica Loo, 2014. "Corporate Social Responsibility: The Link Between Sustainability Disclosure and Sustainability Performance," Abacus, Accounting Foundation, University of Sydney, vol. 50(4), pages 422-459, December.
  26. Shaizy Khan & Seema Gupta & V. K. Gupta, 2025. "Unveiling the black box of green accounting information disclosure: an analysis of disclosure diversity and difficulties from a developing economy perspective," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 22(3), pages 591-618, September.
  27. Nathan Cooper & Donna Green & Katrin J. Meissner, 2017. "The Australian National Pollutant Inventory Fails to Fulfil Its Legislated Goals," IJERPH, MDPI, vol. 14(5), pages 1-18, May.
  28. David Talbot & Olivier Boiral, 2015. "Strategies for Climate Change and Impression Management: A Case Study Among Canada’s Large Industrial Emitters," Journal of Business Ethics, Springer, vol. 132(2), pages 329-346, December.
  29. Janice Hollindale & Pamela Kent & James Routledge & Larelle Chapple, 2019. "Women on boards and greenhouse gas emission disclosures," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 59(1), pages 277-308, March.
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