This research proposal for ACC620, Contemporary Issues in Accounting, investigates the impact of carbon emission disclosure on corporate financial performance, focusing on the period of Semester 2, 2017. It explores the practical and theoretical motivations, highlighting the increasing environmental concerns and the role of Corporate Social Responsibility (CSR). The proposal uses agency theory to justify the significance of carbon emission disclosure, examining both financial and non-financial impacts. A literature review analyzes existing research, including studies on the financial burden of emission targets, the use of carbon reduction techniques, and the building of corporate reputation. The proposal hypothesizes that carbon emission disclosure affects sustainability, growth, and profitability from investment and regulatory perspectives. An annotated bibliography summarizes key articles, detailing research methods, variables, and contributions to the research question. References to relevant academic sources are also included, supporting the arguments and findings presented in the proposal.
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