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

气候变化：报告、审计和高管薪酬的作用

• 批准号: DE230101159
• 负责人: Dr Shan Zhou
• 金额: $ 32.65万
• 依托单位: The University of Sydney
• 依托单位国家: 澳大利亚
• 项目类别: Discovery Early Career Researcher Award
• 财政年份: 2023
• 资助国家: 澳大利亚
• 起止时间: 2023-01-01 至 2026-04-08
• 项目状态: 未结题
• 来源: https://dataportal.arc.gov.au/RGS/Web/Grants/DE230101159
• 关键词: Climate; Change; Role; Reporting; Auditing

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.

该项目涉及公司披露与气候有关的风险的必要性。它旨在产生关于气候相关信息的报告和审计以及如何将这些指标纳入高管薪酬的新知识。该项目将利用最新的全球发展动态，重点介绍自愿和强制性报告制度下的最佳做法，并提供关于强制性报告制度影响的跨法域证据。并将检验报告、审计和薪酬在实现碳减排和满足资本市场需求方面的有效性。该项目将提高澳大利亚和国际资本市场的效率和知情决策。