posted on 2024-07-11, 19:48authored byJayanthi Kumarasiri
This study examines how large Australian companies perceive climate change issues and use accounting techniques in mitigating risk associated with carbon emissions. Interviews with managers involved directly in carbon emissions management revealed a positive association between their perceptions of risks and opportunities arising from climate change issues and use of accounting practices by their companies. It was evident that financial pressure exerted through Australia’s carbon tax had a direct influence on companies’ climate change actions. The study provides insights into how perceptions of climate change issues and external pressures influence companies to use accounting techniques in managing climate change risk.
History
Thesis type
Thesis (PhD)
Thesis note
Thesis submitted in fulfilment of the requirements for the degree of Doctor of Philosophy, Swinburne UNiversity of Technology, 2015.