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دانلود رایکان مقاله انگلیسی ISI با موضوع فشار جامعه و استفاده از حسابداری مدیریت در مدیریت ریسک تغییرات آب و هوایی

عنوان فارسی مقاله:

تعدیل ریسک، فشار جامعه و استفاده از حسابداری مدیریت در مدیریت ریسک تغییرات آب و هوایی: شواهد مربوط به استرالیا

عنوان انگلیسی مقاله:

Risk regulation, community pressure and the use of management accounting in managing climate change risk: Australian evidence

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بخشی از مقاله انگلیسی :

3. Australian regulatory response to climate change

Two significant regulations relating to carbon emissions have been enacted in Australia during the recent past. The National Greenhouse and Energy Reporting (NGER) Act 2007 imposed a mandatory reporting requirement on entities emitting in excess of 125 kilo tonnes per annum of carbon or using/producing over 500 terrajoules of energy in 2008-09. These thresholds were reduced to 50 kilo tonnes per annum or using/producing over 200 terrajoules of energy from 2010 to 11 and onwards. In July 2012, the Australian Government imposed a fixed price Carbon Tax. This mechanism was argued to be an emissions trading scheme with an initial fixed price on carbon pollution and applied to Australia's biggest carbon emitters, called liable entities. Unlike the reporting requirements of the NGER Act, this pricing mechanism imposed a huge financial burden on affected carbon intensive companies. As such, during the period of this study Australian companies faced tighter carbon emissions regulations than had been the case previously. However, considerable uncertainty remained as to how the government would address the climate change problem through policies and regulations. The move to introduce a Carbon Tax led to a significant outcry and resistance by organisations, industry associations, and businesses (Newman, 2011). The disagreement between Australia's major political parties created uncertainty about the future of Carbon Tax policy (Kelly, 2010). Indeed, subsequent to the election of Liberal Party led Coalition Government in September 2013, the Carbon Tax was repealed on the 14 July, 2014.3 What is especially relevant is the contested nature of the policies relating to the Carbon Tax in Australia. This created an environment in which companies needed to make decisions regarding the management of carbon emissions under a great deal of uncertainty. This context provides an ideal research setting and opportunity to investigate whether the predictions of Prospect Theory apply to Australian companies in managing their carbon emissions.