Table 1. Summary of... | Emerald Publishing

Table 1.

Summary of legislation/framework and interview timeframes

Framework	NGER act	Carbon tax	Emissions reduction fund	TCFD
Operational	2007 onwards	1 July 2012–30 June 2014	1 July 2015	Available from 1 July 2017
Interviews	0	Dec 2012–June 2013	Jan–April 2016	March–June 2018
Status	Mandatory for large emitters meeting specified thresholds	Mandatory for certain large emitters subject to NGER act	Voluntary	Voluntary but encouraged by ASIC and APRA
Focus	Disclosure to government	Financial penalty for emissions	Reverse auction	Disclosure to stakeholders
Implied values	Information symmetry	Punitive	Corporate conscience	Information symmetry

Framework	NGER act	Carbon tax	Emissions reduction fund	TCFD
Operational	2007 onwards	1 July 2012–30 June 2014	1 July 2015	Available from 1 July 2017
Interviews	0	Dec 2012–June 2013	Jan–April 2016	March–June 2018
Status	Mandatory for large emitters meeting specified thresholds	Mandatory for certain large emitters subject to NGER act	Voluntary	Voluntary but encouraged by ASIC and APRA
Focus	Disclosure to government	Financial penalty for emissions	Reverse auction	Disclosure to stakeholders
Implied values	Information symmetry	Punitive	Corporate conscience	Information symmetry