Antecedents and consequences of firm carbon emissions: some Australian evidence

Kirsty Dunbar

doi:10.25907/00885

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Antecedents and consequences of firm carbon emissions: some Australian evidence

Dissertation

Open access

Antecedents and consequences of firm carbon emissions: some Australian evidence

Kirsty Dunbar

University of the Sunshine Coast, Queensland

Doctor of Philosophy, University of the Sunshine Coast, Queensland

2024

DOI:

https://doi.org/10.25907/00885

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Thesis Open Access

Abstract

Accounting, auditing and accountability

climate change policy

carbon emissions

carbon strategy proactivity

board independence

short-term and long-term financial performance

audit fees

informtion asymmetry

This thesis, which draws from the wide literature on carbon emissions and global concerns regarding climate change, comprises three papers that collectively aim to increase our understanding of the antecedents and consequences of firm carbon emissions. It was first motivated by the fact that none of the Paris Agreement signatories, including Australia, are on track to meet their carbon emission reduction targets. It is generally accepted that government policy is a significant antecedent of firm carbon emissions that can help lead to reductions in global warming. Governments, particularly in developed countries, have been observed to continue to change their positions and policy on climate change and these changes are expected to continue as governments attempt to find new avenues to meet their targets. The second motivation stems from the lack of literature on evolving climate change regimes and their association with firm carbon emissions and financial performance.

Details

Title: Antecedents and consequences of firm carbon emissions: some Australian evidence
Authors: Kirsty Dunbar - University of the Sunshine Coast, Queensland, School of Business and Creative Industries
Contributors: Ferdinand Gul (Principal Supervisor) - University of the Sunshine Coast, Queensland, School of Business and Creative Industries
Peter Baxter (Co-Supervisor) - University of the Sunshine Coast, Queensland, School of Business and Creative Industries
Wen Hua Sharpe (Co-Supervisor) - University of the Sunshine Coast, Queensland, School of Business and Creative Industries
Monte Wynder (Principal Supervisor) - University of the Sunshine Coast, Queensland, School of Business and Creative Industries
Awarding institution: University of the Sunshine Coast, Queensland
Degree awarded: Doctor of Philosophy
Publisher: University of the Sunshine Coast, Queensland
DOI: 10.25907/00885
Organisation Unit: School of Business and Creative Industries
Language: English
Record Identifier: 991079398702621
Output Type: Dissertation

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