Document Type

Journal Article

Publication Title

Social Responsibility Journal

Publisher

Emerald

School

School of Business and Law / Centre for Innovative Practice

RAS ID

28865

Comments

This is an Author's Accepted Manuscript of: Ong, T., & Djajadikerta, H. G. (2018). Corporate governance and sustainability reporting in the Australian resources industry: An empirical analysis. Social Responsibility Journal, 16(1).

https://doi.org/10.1108/SRJ-06-2018-0135

Abstract

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.

DOI

10.1108/SRJ-06-2018-0135

Creative Commons License

Creative Commons Attribution-Noncommercial 4.0 License
This work is licensed under a Creative Commons Attribution-Noncommercial 4.0 License

Research Themes

Society and Culture

Priority Areas

Individual, economic, organisational, political and social transformation

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