Demand for, and impediments to, the disclosure of information about climate change-related corporate governance practices
基于对气候变化专家的调查和对企业气候管理者的访谈，研究了澳大利亚公司披露气候变化相关治理实践的信息与利益相关者期望之间的差距，并改进了最佳实践披露指数。
Based on a survey of climate change experts in different stakeholder groups and interviews with corporate climate change managers, this study provides insights into the gap between what information stakeholders expect, and what Australian corporations disclose. This paper focuses on annual reports and sustainability reports with specific reference to the disclosure of climate change-related corporate governance practices. The findings culminate in the refinement of a best practice index for the disclosure of climate change-related corporate governance practises. Interview results indicate that the low levels of disclosures made by Australian companies may be due to a number of factors. A lack of proactive stakeholder engagement and an apparent preoccupation with financial performance and advancing shareholders interest, coupled with a failure by managers to accept accountability, seems to go a long way to explaining low levels of disclosure.