CPA Australia: Carbon Reporting: Regulatory and Voluntary Disclosures.
CPA Australia was the industry partner funding, for researchers from the University of Sydney, in this longitudinal study of ASX listed companies drawn from the national greenhouse and energy reporting act register. This focuses on the public reporting practices of greenhouse gas emissions and energy usage of 51 Australian companies mandated to report under the National Greenhouse and Energy Reporting Scheme (NGERS). It provides an introduction of NGERS and evaluates the voluntary external reporting practices against that which is mandated to be reported by the government.
