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A Pre & Post Analysis Of The Impact Of Carbon Regulation & Ratification Of The Kyoto Protocol: An Australian Perspective, Maya Purushothaman, Ross Taplin
A Pre & Post Analysis Of The Impact Of Carbon Regulation & Ratification Of The Kyoto Protocol: An Australian Perspective, Maya Purushothaman, Ross Taplin
Research outputs 2011
This study examines emission and energy disclosures of 400 randomly selected Australian listed companies in 2005, 2007 and 2009 using a disclosure index derived from the Global Reporting Initiative. The longitudinal nature of this study provides a more comprehensive view of the online emissions and energy disclosures of Australian companies and highlights the impact of the ratification of the Kyoto Protocol and the introduction of carbon regulations, National Greenhouse and Energy Reporting (NGER) and Energy Efficiency Opportunities (EEO).The results were compared between the two periods, it was noted that rate of increase was lower during the latter (2007 to 2009) …
Voluntary Environmental Disclosure By Australian Listed Mineral Mining Companies: An Application Of Global Reporting Initiative Guidelines, Yanan Xia
Theses : Honours
There is a growing interest in studying voluntary environmental reporting around the world, especially in the mining industry, as there has been an increasingly focused debate about mining and its environmental responsibility, driven by strong public sentiment. The objectives of this study were, firstly, to evaluate the changes in environmental reporting over the period 2007-2010, in terms of type and volume of information disclosed in the Australian mineral mining industry, using the 2006 Global Reporting Initiative (GRI) Guidelines and secondly, to identify the key political characteristics of companies that volunteer to disclose environmental information in their annual reports. Based on …