CPA Australia: Climate Change Risk Disclosure: Where law and accounting might converge or continue to diverge.
The transcript of the keynote speaker, Dr John A Purcell, speaking at the Commonwealth Climate Law Initiative (CCLI) International Legal Symposium at the University of Melbourne on 29th August 2016.
This explores the differing legal and accounting explanations for the emergence of non-financial disclosures and advocates that aligning law and accounting around climate risk disclosure could both build disclosure utility and improve related governance.
