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Stakeholder influence on corporate reporting: an exploration of the interaction between WWF-Australia and the Australian minerals industry

Citation

Deegan, C and Blomquist, C, Stakeholder influence on corporate reporting: an exploration of the interaction between WWF-Australia and the Australian minerals industry, Accounting, Organizations and Society, 31, (4-5) pp. 343-372. ISSN 0361-3682 (2006) [Refereed Article]

Copyright Statement

2005 Elsevier Ltd. All rights reserved.

Official URL: https://www.sciencedirect.com/science/article/pii/...

DOI: doi:10.1016/j.aos.2005.04.001

Abstract

This paper explores the influence an initiative of WWF-Australia had on the environmental reporting practices of the Australian minerals industry. In 1999, WWF-Australia produced a report that evaluated the environmental reports of companies that were signatories to the Australian Minerals Industry Code for Environmental Management. The evidence provided in this paper suggests that the WWFs initiative influenced revisions to the industry code, as well as the reporting behaviour of individual mining companies. The study contributes to the limited amount of research that has been conducted with regard to the influence that lobby groups have on corporate disclosure policies.

Item Details

Item Type:Refereed Article
Keywords:Environmental reporting, stakeholder influence, Australian minerals industry
Research Division:Commerce, Management, Tourism and Services
Research Group:Accounting, auditing and accountability
Research Field:Accounting theory and standards
Objective Division:Expanding Knowledge
Objective Group:Expanding knowledge
Objective Field:Expanding knowledge in commerce, management, tourism and services
UTAS Author:Deegan, C (Mr Craig Deegan)
ID Code:138456
Year Published:2006
Web of Science® Times Cited:222
Deposited By:Accounting and Corporate Governance
Deposited On:2020-04-08
Last Modified:2020-06-25
Downloads:0

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