Carbon reporting: Regulatory and voluntary disclosures
The National Greenhouse and Energy Reporting (NGER) scheme provides a standard benchmark by which to evaluate voluntary external reporting practices that can be evaluated against the level of information mandated to be reported to government.
This study focuses on the public reporting practices on greenhouse gas emissions and energy usage of 51 Australian companies mandated to report under the NGER scheme.
Report: Carbon reporting: regulatory and voluntary disclosures (PDF)