Disclosures Strategies By Key Bodies In The Australian Mining Industry In Response To Climate Change: A Test Of Legitimacy Theory

This paper explores how disclosure is used by key bodies in the Australian mining industry as a means to respond to the climate change and ensure their social license to operate. The paper utilises the legitimacy theory framework and uses a multi-case analysis to examine the disclosure practices via a variety of media of two mining companies and two industry bodies. It is revealed that a combination of legitimising strategies are undertaken by key bodies in Australia's mining industry in response to the proposed ETS and climate change, however to differing degrees depending on the organisation.