Social Responsibility Journal
School of Business and Law / Centre for Innovative Practice
Purpose: This study aims to evaluate the impact of corporate governance on sustainability reporting by investigating companies operating in the Australian resources industry.
Design/methodology/approach: This study investigates the relationships between the total sustainability disclosures and, separately, the three aspects of sustainability disclosures – economic, environmental and social – and corporate governance mechanisms proxy by various attributes of board composition. The sustainability disclosures were scored using Ong et al.’s (2016) index.
Findings: Significant positive correlations were found between the extent of sustainability disclosures and the proportion of independent directors, multiple directorships and female directors on the board.
Originality/value: Unlike traditional content analysis methods, this study adopts a newly developed Global Reporting Initiatives-based reporting index that identifies companies with good sustainability performance by aligning companies’ disclosures to their sustainability performance.
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