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Corporate governance and environmental reporting: an Australian study

Citation

Gibson, KM and O'Donovan, GM, Corporate governance and environmental reporting: an Australian study, Corporate Governance, 15, (5 September) pp. 944-956. ISSN 0964-8410 (2007) [Refereed Article]


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The definitive published version is available online at: http://interscience.wiley.com

DOI: doi:10.1111/j.1467-8683.2007.00615.x

Abstract

The development of best practice recommendations by the Corporate Governance Council (CGC) of the Australian Stock Exchange in 2003 clearly linked corporate regulators' concerns about good governance to the concept of corporate social and environmental responsibility. The CGC recommended that one way to demonstrate good governance was to use the annual report to disclose information to all legitimate stakeholders. This paper reports on the quantity and categories of environmental information disclosed in the corporate annual reports of 41 Australian companies across eight industry groups covering the period 1983–2003. This time period has seen the importance of good corporate governance practice in relation to environmental protection escalate, as demonstrated by the introduction of separate environmental and sustainability reports, the advent of triple bottom line reporting, changes in environmental legislation and the occurrence of major environmental incidents. The results of this study indicate that an increasing number of companies are disclosing environmental information, and the relative volume of such information in annual reports is increasing across all categories.

Item Details

Item Type:Refereed Article
Keywords:annual reports, environmental reporting, stakeholder, governance, legitimacy, political economy
Research Division:Commerce, Management, Tourism and Services
Research Group:Accounting, Auditing and Accountability
Research Field:Accounting, Auditing and Accountability not elsewhere classified
Objective Division:Economic Framework
Objective Group:Macroeconomics
Objective Field:Macroeconomics not elsewhere classified
Author:Gibson, KM (Ms Kathy Gibson)
Author:O'Donovan, GM (Professor Gary O'Donovan)
ID Code:51443
Year Published:2007
Web of Science® Times Cited:29
Deposited By:Accounting and Corporate Governance
Deposited On:2007-08-01
Last Modified:2013-02-15
Downloads:27 View Download Statistics

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