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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: .)

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