Purpose – This study examines the complex financial and reporting regulation that will oversee and monitor the veracity of newly commoditised carbon financial products traded in the proposed cap and trade Australian Carbon Pollution Reduction Scheme (CPRS), the government’s centrepiece of a...

Purpose – The purpose of this study is to contribute to the understanding of corporate processes for developing a sustainability report, the hurdles faced by organisations and the way in which organisational change towards improved accountability occurs and can lead to changes in...

Purpose – This paper aims to carry out a critical analysis of the proposed Australian emissions trading scheme (ETS) as a complex market solution to reduce greenhouse gases (GHGs). Specifically it seeks to examine the financial regulatory infrastructure that will more than likely oversee the...