Considers corporate disclosure of risks facing Australian businesses due to climate change or transition to low-carbon.

On 25 November 2015, the Senate referred the matter of inconsistencies and inadequacies of current criminal, civil and administrative penalties for corporate and financial misconduct or white-collar crime to the Economics References Committee for inquiry and report. The terms of reference were as follows: (a) evidentiary standards across various acts and instruments; (b) the use...

This interim report presents an overview of the steel industry in Australia and the current challenges and pressures, with a particular focus on Arrium steel and the Whyalla region.

Many Australian women face an insecure retirement. Men's superannuation balances at retirement are on average twice as large as women's. In practice this means that women, particularly single women, are at greater risk of experiencing poverty, housing stress and homelessness in retirement.

In this second report on corporate tax avoidance, the committee continues its consideration of the importance of transparency with particular emphasis on transfer pricing and the secrecy surrounding this activity. The committee briefly touches on exemptions from general purpose accounting. It also looks at tax minimisation strategies including excessive debt loading and avoiding permanent establishment...