Corporate Disclosure on Climate Change: Evaluating the Australian Domestic Legal Framework's Ability to Oversee and Enforce Disclosures Made by Corporate Entities Participating in Voluntary International Disclosure Regimes
ENVIRONMENTAL AND PLANNING LAW JOURNAL
Authors: Nicolae, Maria
Abstract
This article analyses the ability of international disclosure regimes, voluntarily ascribed to by companies, to encourage Australian corporate entities to implement climate change reduction measures, and the regulatory synergies that arise (if any) from the interaction between the international disclosure regimes and the Australian domestic corporate legislation to increase such implementation and improve corporate climate change performance. Due to the number and variety of international disclosure regimes, this article focuses on the obligations imposed by a particular regime, namely the Global Reporting Initiative, and its oversight and enforcement. Similarly, due to the multitude of legislative instruments both at the State and federal level, this article focuses on the interaction between the international regime and the Corporations Act 2001 (Cth) as the principal Act regulating corporate conduct. This article uses the Commonwealth Bank of Australia as the case study to illustrate this interaction between these two distinct regulatory regimes and identifies the reasons behind their inability to synergistically regulate the corporate sector. Finally, this article makes recommendations to improve the current corporate disclosure regulatory space to enable stakeholder regulation, namely by shareholders and investors, with the aim to improve corporate climate change performance.
Long-term Dietary Macronutrients and Hepatic Gene Expression in Aging Mice
JOURNALS OF GERONTOLOGY SERIES A-BIOLOGICAL SCIENCES AND MEDICAL SCIENCES
Authors: Gokarn, Rahul; Solon-Biet, Samantha M.; Cogger, Victoria C.; Cooney, Gregory J.; Wahl, Devin; McMahon, Aisling C.; Mitchell, James R.; Mitchell, Sarah J.; Hine, Christopher; de Cabo, Rafael; Raubenheimer, David; Simpson, Stephen J.; Le Couteur, David G.
Abstract
Nutrition influences both hepatic function and aging, but mechanisms are poorly understood. Here, the effects of lifelong, ad libitum-fed diets varying in macronutrients and energy on hepatic gene expression were studied. Gene expression was measured using Affymetrix mouse arrays in livers of 46 mice aged 15 months fed one of 25 diets varying in protein, carbohydrates, fat, and energy density from 3 weeks of age. Gene expression was almost entirely influenced by protein intake. Carbohydrate and fat intake had few effects on gene expression compared with protein. Pathways and processes associated with protein intake included those involved with mitochondrial function, metabolic signaling (PI3K-Akt, AMPK, mTOR) and metabolism of protein and amino acids. Protein intake had variable effects on genes associated with regulation of longevity and influenced by caloric restriction. Among the genes of interest with expression that were significantly associated with protein intake are Cth, Gls2, Igf1, and Nnmt, which were increased with higher protein intake, and Igf2bp2, Fgf21, Prkab2, and Mtor, which were increased with lower protein intake. Dietary protein has a powerful impact on hepatic gene expression in older mice, with some overlap with genes previously reported to be involved with regulation of longevity or caloric restriction.