The influence of non-state actors on corporate climate change disclosure

Cotter, Julie (2013) The influence of non-state actors on corporate climate change disclosure. In: Climate change and global policy regimes: towards institutional legitimacy. International Political Economy. Palgrave Macmillan Ltd., Basingstoke, United Kingdom, pp. 232-247. ISBN 978-1-137-00611-0


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.

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Item Type: Book Chapter (Commonwealth Reporting Category B)
Refereed: Yes
Item Status: Live Archive
Additional Information: Copyright 2013 Palgrave Macmillan.
Faculty/School / Institute/Centre: Current - USQ Other
Faculty/School / Institute/Centre: Current - USQ Other
Date Deposited: 11 Jul 2013 22:57
Last Modified: 07 Sep 2017 02:22
Uncontrolled Keywords: disclosure; corporate responsibility; greenhouse gases; company reports
Fields of Research (2008): 04 Earth Sciences > 0401 Atmospheric Sciences > 040104 Climate Change Processes
22 Philosophy and Religious Studies > 2201 Applied Ethics > 220102 Business Ethics
15 Commerce, Management, Tourism and Services > 1501 Accounting, Auditing and Accountability > 150106 Sustainability Accounting and Reporting
Fields of Research (2020): 37 EARTH SCIENCES > 3702 Climate change science > 370201 Climate change processes
50 PHILOSOPHY AND RELIGIOUS STUDIES > 5001 Applied ethics > 500102 Business ethics
35 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 3501 Accounting, auditing and accountability > 350107 Sustainability accounting and reporting
Socio-Economic Objectives (2008): B Economic Development > 90 Commercial Services and Tourism > 9098 Environmentally Sustainable Commercial Services and Tourism > 909899 Environmentally Sustainable Commercial Services and Tourism not elsewhere classified
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