Senate inquiry into carbon risk disclosure

On 2 February 2016, the Australian Senate referred an inquiry into carbon risk disclosure to the Senate Economics References Committee for inquiry. The Committee is to report in June. The Inquiry's terms of reference include the following five areas for consideration:

1. current and emerging international carbon risk disclosure frameworks

2. current carbon risk disclosure practices within corporate Australia

3. Australian involvement in the G20 Financial Stability Board discussions on carbon risk impacts for financial stability

4. current regulatory and policy oversight of carbon risk disclosure across government agencies and

5. any other related matters.

Refer:

http://www.aph.gov.au/Parliamentary_Business/Committees/Senate/Economics/Carbon_Ri
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Required:

You have been selected by the Senate Economics References Committee to provide a review of the scholarly research literature related to carbon risk disclosure to assist in the writing of its report. Provide your own report to the Committee that adopts either primarily stakeholder theory or legitimacy theory (not both) and summarises your review of the context and findings of at least six scholarly research articles that you consider relevant to one or more of the Inquiry's terms of reference. The research does not necessarily need to rely on data from Australia to be informative to the Committee. Explain how the Committee might find your review of the literature helpful and provide your insights and recommendation(s) to the Committee as a result of reading and analysing the articles you cover.