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Environmental Law

Columbia Law School

2014

Australian Securities and Investments Commission (ASIC)

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Climate Change Securities Disclosures In Australia, Amanda Liu Jan 2014

Climate Change Securities Disclosures In Australia, Amanda Liu

Sabin Center for Climate Change Law

This working paper looks at the extent to which current securities filings regulations with the Australian securities authorities require (or alternatively, recommend) listed Australian Securities Exchange (ASX) entities to disclose climate change risks on the performance of a listed entity. The paper also reviews what in practice is being reported for the 2013 reporting year.

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