An analysis of Australian company carbon emission disclosures

Purpose – This study aims to report the extent of voluntary carbon emission disclosures by major Australian companies during the years 2006 to 2008. This paper provides contemporary data and explanations about carbon emissions reporting in Australia. Additionally, the paper aims to determine the variables that explain the extent of carbon disclosures.Design/methodology/approach – The carbon disclosure score is measured directly from individual companies' annual reports and sustainability reports. A checklist is established to determine the breadth and depth of the information related to climate change and carbon emissions incorporated in these publicly available reports.Findings – The overall carbon disclosure score has increased significantly over the authors' research period. Furthermore, regression results show that larger firms with higher visibility tend to make more comprehensive carbon disclosures. Overall, the authors' results indicate that the legislation of the National Greenhouse and Energy Rep...