Measuring the quality of climate reporting. Assessing the determinants and consequences of climate reporting requires a robust measure of reporting quality. Using a novel mixed methods approach beginn

Description

Measuring the quality of climate reporting. Assessing the determinants and consequences of climate reporting requires a robust measure of reporting quality. Using a novel mixed methods approach beginning with interviews and surveys to inform subsequent textual analysis, the project will create and subsequently validate a standardized measure of the quality of climate reporting by Australian firms. Such a measure is a fundamental input to any evaluation of the potential causes and consequences of climate reporting quality, including characteristics of assurance. Expected outcomes include a validated empirical measure for evaluating climate reporting quality, and initial assessment of whether mandatory climate reporting by Australian firms has resulted in better quality information.. Scheme: Discovery Projects. Field: 3501 - Accounting, Auditing and Accountability. Lead: Prof Yaowen Shan