This working paper looks at the extent to which current securities filings regulations with the Australian securities authorities require (or alternatively, recommend) listed Australian Securities Exchange (ASX) entities to disclose climate change risks on the performance of a listed entity. The paper also reviews what in practice is being reported for the 2013 reporting year.
Environmental Law | Law
Climate Change Securities Disclosures in Australia,
Sabin Center for Climate Change Law, Columbia Law School, March 2014
Available at: https://scholarship.law.columbia.edu/sabin_climate_change/141