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.

Climate change risk disclosure: Law and accounting

CPA Australia presented at the Commonwealth Climate Law Initiative (CCLI) International Legal Symposium held 29 August 2016 in Melbourne.

The keynote address explored the differing legal and accounting explanations for the emergence of non-financial voluntary disclosures, and argued that an aligning of law and accounting around climate risk disclosure could both build disclosure utility and improve related governance potentially negating litigation risk.

Transcript: Climate change risk disclosure – where law and accounting might converge or continue to diverge (PDF)

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