About this Event
We are thrilled to invite you to the upcoming hybrid session of the Research Seminar Series at the Asia School of Business, featuring Dr. Neale O’Connor.
Seminar Title:
Accounting for the Invisible: The Institutionalisation of Scope 3 Emissions Disclosure and Management in the Asia-Pacific
Event Details:
📅 Date: 18 November 2025
⏰ Time: 12:30 PM – 1:30 PM
📍 Venue: CR-W2-04, Level 2, Asia School of Business
About the Speaker: Dr. Neale O’Connor is recognized for his expertise in management accounting, performance measurement, and risk management. His research and academic leadership focus on the modernization of operational and management systems, particularly in Chinese manufacturing and supply chains. Dr. O’Connor has published in top-tier journals including Accounting, Organizations and Society, Accounting Horizons, Journal of Management Accounting Research, and British Accounting Review, underscoring his thought leadership in the field.
Dr. Neale O’Connor’s joint academic-industry work underscore his unique ability to translate rigorous research into impactful solutions for both academic and industry audiences. His industry collaborations, notably with KPMG, have produced widely cited reports such as "Unchained Global Sourcing" (2023) and "Unlocking the Scope 3 Opportunity," (2024) documenting best practices in operational and sustainability performance measurement across Asia. As a Fellow of CPA Australia (FCPA), Dr. O’Connor has secured over $350,000 in competitive research grants and produced business cases widely adopted by universities worldwide. He is an associate editor of The British Accounting Review and serves on the editorial boards of Behavioral Research in Accounting and Abacus.
Abstract: This study investigates the institutionalisation of Scope 3 greenhouse gas emissions disclosure and management among leading Asia-Pacific corporations by integrating institutionalisation theory to explain climate accountability practices. It employs a comparative content analysis of corporate reports from 338 listed manufacturing firms across Australia, China, Hong Kong SAR, Japan, Singapore, and South Korea for FY2022–2023, using structured coding to assess eight dimensions of Scope 3 disclosure maturity. Findings reveal uneven institutionalisation of Scope 3 practices throughout the region, driven by fragmented regulatory pressures, diverse stakeholder demands, and varying organisational capacities. Rather than a uniform development, Scope 3 disclosures show nested institutionalisation patterns, with basic compliance and substantive practices evolving asynchronously. There is significant heterogeneity: while fundamental disclosure and external assurance are converging, advanced actions such as supplier engagement and executive incentives remain underdeveloped and fragmented. Building on institutional theory in sustainability accounting, this paper introduces the concept of nested institutionalisation, demonstrating that individual Scope 3 practice components embed at different rates and depths across national contexts. The findings advance understanding of how climate accountability is institutionalised within complex corporate and regulatory environments, offering actionable insights for policymakers and standard-setters seeking to foster more robust corporate engagement with climate-related transparency in global supply chains.
We look forward to your participation in this insightful research seminar.
Event Venue & Nearby Stays
Asia School of Business (ASB) Academic, 11 Jalan Dato Onn, Kuala Lumpur, Malaysia
USD 0.00
