An examination of climate-related disclosures by Australian listed companies

This study examined three perspectives related to climate-related disclosures for the study period of 2018-2021. The first aspect is related to the quality of Task Force on Climate-Related Financial Disclosures by companies in four industries (Energy, Transportation, Banking, and Insurance). The second perspective examined discrepancies in the emissions data for Scope 1 and 2 disclosed between the National Greenhouse and Energy Reporting and Carbon Disclosure Project frameworks and corporate annual and sustainability reports. The third perspective addressed the most mentioned carbon offset standards and principles by companies in the four industries. This study highlights the urgent need for action on climate disclosures and the important role that companies, investors, and policymakers must play in promoting greater sustainability and accountability.