Today, companies across all industries around the globe face the challenges of unprecedented disruption due to climate change and other social disruptions. It is the responsibility of standard setters and regulators of the financial sector to constantly encourage industries to adopt and respond instead of ignoring the disruption. Environmental Social and Governance (ESG) risk disclosure is one of the main emerging corporate disclosures of rising importance. Specifically with new Australian Securities Exchange (ASX) listing rules companies listed in the ASX are expected to comply with new Environmental Social and Governance (ESG) risk discloser requirements from the year 2016 and if they do not comply, the 'if not, why not' rule applies. This study seeks to provide insight into the current ESG risk disclosure practices in the Australian context giving particular reference to the extractive sector companies for which ESG disclosure has become a crucial reporting requirement.

中文翻译：

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新兴的公司披露环境社会和治理（ESG）风险：一项澳大利亚研究

如今，全球所有行业的公司都面临着由于气候变化和其他社会破坏而遭受前所未有的破坏的挑战。金融部门的标准制定者和监管者有责任不断鼓励行业采用并做出回应，而不是忽视这种破坏。环境社会与治理（ESG）风险披露是越来越重要的新兴公司披露之一。特别是在澳大利亚证券交易所（ASX）的新上市规则中，在澳大利亚证券交易所（ASX）上市的公司有望从2016年起遵守新的环境社会与治理（ESG）风险披露要求，如果不遵守，“如果不遵守，为什么不这样做”规则适用。