Climate change is one of the most important sustainable development issues that has taken tile centre stage. Climate change headlines and the increasing numbers of its devastating climate related disasters are within primary focus and has become an issue ofintense public discussion. Its impact is being observed across the world and much has been discussed about it over the last few years because of its far reaching impacts in terms of geographic coverage and time horizon. Hopwood (2009) stated that systematic measurement and reporting of the environmental and climate change impact is one of the business responses. Business disclosed their environmental information is to satisfy the growing demands from regulatory bodies, social groups and general public (Mason, 2008). According to Bebbington and Larrinaga-Gonzalez (2008non-financial reporting is necessary to provide relevant information about the risks associated with global climate change in order to reflect the true fair view of business performance.