Title

Sustainability reporting in Australia's resources industry: The undisclosed items

Document Type

Conference Proceeding

Publisher

Edith Cowan University

School

School of Business and Law

RAS ID

23287

Comments

Originally published as:

Ong, T., & Djajadikerta, H. (2016, December). Sustainability Reporting in Australia’s Resources Industry: The Undisclosed Items. In ECU Business Doctoral and Emerging Scholars Colloquium 2016 (pp. 169 - 185).

Original available here

Abstract

Most studies in sustainability reporting have focused on items disclosed in companies’ reports. This paper adopts a reverse perspective to investigate what information is generally undisclosed in companies’ disclosures. Using a new scoring index that differentiates hard verifiable disclosures from soft non-verifiable ones, this study evaluates reporting practices of companies in Australia’s resources industry. It is found that companies generally did not disclose on report credibility, sustainability spending and initiatives and human rights and product responsibility categories in the social aspect of sustainability. This industry-specific study suggests that substantial improvements are required in the current sustainability reporting practices and performance.

Share

 
COinS