Global climate change and corporate disclosure: Pedagogical tools for critical accounting?

Global Climate Change (GCC) is the most significant environmental concern of our current age and studies such as those by IPCC (2001b); Stern (2006), and IPCC (2007a), have demonstrated the pace with which policies on GCC issues are moving and affecting all parts of society, including organisations that, as a result of existing work, can be held accountable for their actions. The literature on accounting education suggests that the use of social and environmental reporting as a pedagogical tool could spearhead emancipation from superficial educational accounting practices. Thus, the main objective of this article is to suggest a practical exercise using GCC disclosure to develop students' critical accounting perspectives.This article suggests a checklist with which to analyse GCC disclosure. This checklist was developed from our examination of relevant literature on GCC. We illustrate how the checklist may be used in practice.