It showed the extent to which the profits of different companies are dependent on GHG emissions and how each company could be affected when regulation puts a cost on their emissions. It also addressed the adequacy of current company reporting on this important issue.
Among the findings are that corporate disclosure of greenhouse gas emissions is incomplete and lacks clarity. Three quarters of companies in the ASX200 do not disclose any comparable quantitative emissions data. 22% of companies do disclose emissions, but in many cases companies disclose emission data normalized by production figures or employee numbers, and extra research is required to derive total company emissions.