Swinburne
Browse

Framing of climate change impacts and use of accounting techniques in emissions management

Download (1.46 MB)
thesis
posted on 2024-07-11, 19:48 authored by Jayanthi 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.

Copyright statement

Copyright © 2015 Jayanthi Kumarasiri.

Supervisors

Evangeline Elijido-Ten, Christine Jubb & Suresh Cuganesan

Language

eng

Usage metrics

    Theses

    Categories

    No categories selected

    Keywords

    Exports

    RefWorks
    BibTeX
    Ref. manager
    Endnote
    DataCite
    NLM
    DC