The Influence of Non-State Actors on Corporate Climate Change Disclosure

Edited book (chapter)

Cotter, Julie. 2013. "The Influence of Non-State Actors on Corporate Climate Change Disclosure ." Cadman, Timothy (ed.) Climate Change and Global Policy Regimes:Towards Institutional Legitimacy. United Kingdom. Palgrave Macmillan. pp. 232-247
Chapter Title

The Influence of Non-State Actors on Corporate Climate Change Disclosure

Book Chapter CategoryEdited book (chapter)
ERA Publisher ID2865
Book TitleClimate Change and Global Policy Regimes:Towards Institutional Legitimacy
Authors
AuthorCotter, Julie
EditorsCadman, Timothy
Page Range232-247
SeriesInternational Political Economy
Chapter Number15
Number of Pages16
Year2013
PublisherPalgrave Macmillan
Place of PublicationUnited Kingdom
ISBN9781137006110
9781137006127
Digital Object Identifier (DOI)https://doi.org/10.1057/9781137006127_16
Web Address (URL)https://link.springer.com/chapter/10.1057/9781137006127_16
Abstract

Disclosure of information about corporate activities relevant to the climate change phenomenon has increased substantially over the past decade. Climate change disclosures include those about greenhouse gas (GHG) emissions intensity and energy use; participation in emissions trading schemes; corporate governance and strategy in relation to climate change; performance against GHG emissions reduction targets; and regulatory, physical and other risks and opportunities of climate change. While various regulatory requirements to disclose information about GHG emissions and risks related to climate change are emerging in some jurisdictions, climate change-related disclosure in annual and/or sustainability reports or on company websites remains largely voluntary or sustamability reports or on voluntary.

Keywordsdisclosure; corporate responsibility; greenhouse gases; company reports
ANZSRC Field of Research 2020370201. Climate change processes
500102. Business ethics
350107. Sustainability accounting and reporting
Public Notes

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Byline AffiliationsAustralian Centre for Sustainable Business and Development
Institution of OriginUniversity of Southern Queensland
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