Stakeholder responses to the National Greenhouse and Energy Reporting Act: An agenda setting perspective

Abstract

Purpose

This paper aimed to explore the submissions made to the National Greenhouse and Energy Reporting (NGER) policy paper by corporations and other stakeholders. It also sought to establish whether broader climate change issues were addressed in the context of the submissions.

Design/methodology/approach

The agenda‐setting framework was utilised to provide the theoretical perspective for the study. This research applied a combination of concept analysis and mapping, and content analysis, of the submissions using the Leximancer software tool.

Findings

The study found a divergence in the responses of corporations and other stakeholders, with the former focusing primarily on the NGER policy paper, while the latter presented significant concerns over carbon pollution and climate change, an issue that was not the primary concern of the policy paper. Moreover, corporations also acknowledged the close link between the NGER process and a future emissions trading scheme, and expressed concerns over the development of a mechanism that would put a price on carbon.

Research limitations/implications

The paper contributes to the limited literature on carbon accounting and reporting in relation to both the local and international context. Moreover, an agenda‐setting perspective provided a suitable lens for understanding the NGER submissions process and its role within the broader climate change policy area in Australia.

Practical implications

Policies are influenced by key players and their familiarity with these policies could lead to successful implementation. The establishment of the NGER legislation was deemed successful, despite concerns raised in the submissions. This was because the policy used corporate reporting as a means of assessing accountability for carbon emissions. This finding has implications for other nations seeking to develop mandatory carbon reporting.

Originality/value

The paper has built further explanatory potential of the agenda‐setting framework, provides direct evidence in relation to stakeholder submissions to prospective environmental legislation, and adds to the use of combination methods that can be utilised for effectively analysing stakeholder submissions on major policy questions and issues.

Citation

Lodhia, S. and Martin, N. (2012), "Stakeholder responses to the National Greenhouse and Energy Reporting Act: An agenda setting perspective", Accounting, Auditing & Accountability Journal, Vol. 25 No. 1, pp. 126-145. https://doi.org/10.1108/09513571211191770