Journal article
Climate Change Policy in Australia: Organisational Responses and Influences
Australian Accounting Review, Vol.22(2), pp.208-222
2012
Abstract
This paper uses a case study approach to examine (a) the nature of organisational responses to climate change policy using the Kolk and Pinkse (2004, 2005) typology; and (b) key drivers for action on climate change. We find evidence consistent with the evolution of responses from setting emission targets (cautious planners, emergent planners) to process innovation and product development (internal explorers). The exception to such linear development is horizontal explorers, who explore competitive opportunities in markets outside their current business. Key drivers for action include managerial perceptions of business opportunities, product differentiation and an implicit regard for the environment. Major impediments include uncertainty about the detail of climate change policy and managerial perceptions of business risk. At present, the intended strategic trading behaviour of the case organisations is best described as muted. However, the national institutional environment of which a liberal market economy and a carbon service industry are key, appear conducive to the future acceptance and active adoption of emissions trading in Australia. © 2012 CPA Australia.
Details
- Title
- Climate Change Policy in Australia: Organisational Responses and Influences
- Authors
- Kathleen Herbohn (Author) - University of QueenslandP Dargusch (Author) - University of QueenslandJohn L Herbohn (Author) - University of Queensland
- Publication details
- Australian Accounting Review, Vol.22(2), pp.208-222
- Publisher
- Wiley-Blackwell Publishing Asia
- Date published
- 2012
- DOI
- 10.1111/j.1835-2561.2012.00171.x
- ISSN
- 1035-6908
- Organisation Unit
- Australian Centre for Pacific Islands Research; Tropical Forests and People Research Centre; University of the Sunshine Coast, Queensland; Forest Research Institute
- Language
- English
- Record Identifier
- 99448631902621
- Output Type
- Journal article
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