... publication and authors. The full terms of this licence may be seen at http://creativecommons.org/licences/by/4.0/legalcode Farm accounts Australia Usability testing Natural capital accounting Agriculture Globally, there is rising concern associated with ongoing climate change, land...

...Soheil Kazemian; Rashid Zaman; Mohammad Iranmanesh; Zuraidah Mohd Sanusi Purpose This study examines the carbon emissions of Australia’s agriculture, forestry and fishing sectors from a consumption perspective to develop effective policy frameworks. The objective is to identify key supply chains...

... audit fees. © 2024 Emerald Publishing Limited 2024 Emerald Publishing Limited Licensed re-use rights only Climate change disclosure performance Audit fees Corporate governance GHG disclosure and assurance GHG index Australia Globally, climate change risk is amongst the most...

...Soheil Kazemian; Hadrian Geri Djajadikerta; Terri Trireksani; Kazi Sohag; Zuraidah Mohd Sanusi; Jamaliah Said Purpose This study aims to evaluate the practices of carbon management accounting (CMA) made by companies committed to sustainability in Australia’s four highest carbon-emitting industries...

... (2009) “what is the problem represented to be” approach, to explore the problematization behind selected government policies related to IHE in Australia. Findings This research identified existing challenges and factors that have affected the sustainability of Australian IHE and examined how...

.../methodology/approach A logistic panel regression model is estimated using longitudinal data from Australia’s Top-200 listed firms over seven years from 2009 to 2015. The authors test the firm’s propensity to adopt CMSs conditioned on the influence of four groups of stakeholders: the regulators, institutional...

...Brian Coffey Purpose The purpose of this paper is to assess recent strategic sustainability policy, planning and assessment efforts in Victoria, Australia. Design/methodology/approach An interpretive approach to policy analysis provides the methodological foundation for the analysis. Evidence...

... of the issues surrounding the forecast for demand for agriculturally produced biomass and the increased demands on surface water storage created. The paper then presents the problem of unfair and unsafe water storage in agriculture through a review of the surrounding literature and policy in place in Australia...

... (EITEI) sectors. The purpose of this paper is to analyse and explain the major concerns that confront EITEI firms as the government moves Australia towards a low carbon economy. Design/methodology/approach The paper adopts an economic regulation perspective that focuses on public and private...

...Malcolm McIntosh; Vesselin Popovski; Masaru Yarime; Julie Cotter; Muftah Najah; Shihui Sophie Wang Purpose This paper seeks to explore the gaps between regulatory requirements and authoritative guidance regarding climate disclosure in Australia; reporting practices; and the demands for increased...

.../value The paper outlines, for the first time, a checklist for analysis of the impacts of carbon pricing on Australian businesses. Climate change Global warming Taxes Australia Climate change is one of the most prominent topics of public policy discussion today. National and regional...

... to emerge of the vast challenges that lie ahead for business, government and academics as the Australian Government attempts to place a domestic solution on a seemingly global problem. Whilst the intention to capture the greenhouse gas accounts of corporate Australia has begun with the enactment of NGERS...