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    Corporate Governance Determinants of Environmental and Climate Change Disclosures and Performance: An Australian Empirical Study

    Chua P 2018.pdf (1.373Mb)
    Access Status
    Open access
    Authors
    Chua, Pih Fong
    Date
    2018
    Supervisor
    Dr Grantley Taylor
    Type
    Thesis
    Award
    MPhil
    
    Metadata
    Show full item record
    Faculty
    Business
    School
    Accounting
    URI
    http://hdl.handle.net/20.500.11937/68272
    Collection
    • Curtin Theses
    Abstract

    This study examines the association between corporate governance and environmental and climate-change (ECC) disclosures and performance of top ASX listed firms, during the operative periods of carbon pricing and prescriptive requirements on firms to disclose ECC information in corporate reports: 2011 to 2015. Quantitative evidence show board independence, environmental assurance, and boards with community affiliation are substantive measures while environmental committees and boards with environmental and social affiliations tend to be symbolic environmental governance measures.

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