Increasing confidence in Australian carbon disclosures

本项目旨在利用卫星图像技术调查澳大利亚资源公司所披露的碳排放量是否低于实际排放量（即碳洗涤）。通过将碳清洗信息与公司数据（如估值、其他披露和招聘实践）进行三角测量，将产生新的知识，以了解碳清洗是否以及如何影响公司价值观和组织控制。预期结果包括改进检测碳清洗的方法及其与管理控制弱点的关系，使所有利益相关者（包括投资者和监管机构）受益，以支持政府提出的对澳大利亚保障机制的改革，以灌输对澳大利亚碳披露的信心。

This project aims to investigate whether carbon disclosures made by Australian resource firms are less than actual emissions (i.e., carbonwashing) using satellite imagery technology. New knowledge will be generated by triangulating carbonwashing information against firm data, such as valuation, other disclosures, and hiring practices, to understand if and how carbonwashing impacts firm values and organisational controls. Expected outcomes include improved ways to detect carbonwashing and its relationship to management control weaknesses, benefiting all stakeholders (including investors and regulators) in supporting government-proposed reforms to the Australian Safeguard Mechanism in instilling confidence in Australian carbon disclosures.