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Artículos sobre Corporate disclosure

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To properly consider climate risks for their business, directors need the financial expertise of accountants. StockLite/Shutterstock

From back office to boardroom: accountants step up in climate risk management

Company directors have been put on notice about their duty to consider and disclose climate change risks. And to do that properly they need to call on the expertise of accountants.
Efforts to combat climate change are making extracting oil from areas like Canada’s tar sands fields more expensive. Emily Beament/PA Wire via AP

Are fossil fuel companies telling investors enough about the risks of climate change?

The Trump administration may reverse a recent push to require oil companies to disclose more information about climate change risks to investors. Is that a good thing?
Efforts to combat climate change are making extracting oil from areas like Canada’s tar sands fields more expensive. Emily Beament/PA Wire via AP

Should oil companies like Exxon be forced to disclose climate change risks?

The SEC and others are pressing Exxon to disclose more climate change risks to investors. But new research suggests shareholders are already pricing in those costs on their own.
The University of Sydney is hoping to chart a path to climate-safe investment. University of Sydney

Universities are (slowly) feeling their way forward on divestment

Another Australian university has outlined plans to reduce the exposure of its investments to climate change, and is taking a contrasting approach to the Australian National University’s high-profile divestment…
Civilians rescue an injured worker after the eight-storey Rana Plaza garment factory collapsed in Dhaka, Bangladesh, on April 24. AAP

Mind the gap: company disclosure discrepancies not sustainable

The recent decision by two Australian retailers to sign an accord protecting suppliers in Bangladesh has highlighted discrepancies in company disclosure of sustainability issues and the need for clearer…
The Whitehaven Coal hoax showed changes to continuous disclosure guidelines to address the role of social media and trading halts are needed, but the guidelines are not without their problems. AAP

Continuous disclosure: social media and the two sides to trading halts

In a fragile world and with a particularly fragile share market, Australia’s corporate regulators have seen their role in policing the area of continuous disclosure multiply. Disclosure requirements are…

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