Climate Change: The Role of Reporting, Auditing and Executive Remuneration

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This project addresses the need for corporate disclosures on climate-related risks. It aims to generate new knowledge about reporting and auditing of climate-related information and how these metrics are incorporated into executives’ remuneration. Utilizing the latest global developments, the project will highlight best practices under both voluntary and mandatory reporting regimes and provide cross-jurisdictional evidence on the impact of mandatory reporting schemes. It will also test the effectiveness of reporting, auditing and remuneration in achieving carbon emissions reductions and meeting capital market demands. The project will lead to improved capital market efficiency and informed policy making in Australia and internationally.