Question Number: 171

You have been selected by the Senate Economics References Committee to provide a review of the scholarly research literature related to carbon risk disclosure to assist in the writing of its report. Provide your own report to the Committee that adopts either primarily stakeholder theory or legitimacy theory (not both) and summarises your review of the context and findings of at least six scholarly research articles that you consider relevant to one or more of the Inquiry’s terms of reference. The research does not necessarily need to rely on data from Australia to be informative to the Committee. Explain how the Committee might find your review of the literature helpful and provide your insights and recommendation(s) to the Committee as a result of reading and analysing the articles you cover