1. ‘A high rate of corporate social responsibility information in the annual report does not equate to integrated reporting.’ Do you agree with this statement? Explain.
2. ‘There are few mandated carbon-related disclosures in Australia.’
(a) Do you agree with this statement? Explain.
(b) Does it necessarily follow that companies make few carbon-related disclosures in
their financial statements? Explain.
3.(a) Explain the reporting requirements of the National Greenhouse and Energy Reporting
Act 2007.
(b) Using your knowledge from (a), identify a company listed on the ASX which is required
to report its carbon emissions and net energy consumption in accordance with the
NGER Act. What is its carbon footprint? Explain. (Hint: Refer to the Clean Energy
Regulator’s website: .)
