Carbon emissions as environmental performance and their association with financial and social performance

This study is one of the first to investigate the impact of the NGER Act and carbon tax implementation on corporate performance, particularly carbon performance and voluntary carbon reporting. This study focuses on carbon-related environmental performance; hence, the term ‘carbon performance’ and how that performance is portrayed in corporate communications. Society may benefit from this study since it helps the Australian government in evaluating carbon tax implementation in reducing carbon emissions released by listed NGER reporters to ensure that they meet the NGER Act’s intended objectives.