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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) …