1) Evaluates, taking an institutional theory lens, whether Yancoal will provide climate-change related risk disclosures

2) Refers to Yancoal's 2018 annual and sustainability reports for the year ended 31 December 2018,2,3 and a) evaluates whether Yancoal has provided any/adequate climate-change-related risk disclosures in these reports, andb) provides recommendations for preparation of, or improvement on, the climate-change-related risk disclosures for its 2019 reports for the year ended 31 December 2019 which will be released in April 2020.