ORCID Profile
0000-0002-4459-2621
Current Organisation
University of South Australia
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Publisher: Emerald
Date: 07-11-2016
Abstract: The purpose of this paper is to introduce a model to assess web-based corporate social responsibility (CSR) disclosure prominence and use this model to explore the prominence of CSR disclosures of listed New Zealand (NZ) companies. A CSR Disclosure Prominence Indicator Model was constructed using five key elements that include the dissemination medium, accessibility, location, content variety and extent of CSR disclosures. The websites of 65 of the largest listed NZ companies from 11 industry groupings were explored through this model. A significant proportion (81.5 per cent) of listed NZ companies in the s le were utilising their websites for communicating CSR information to stakeholders. The CSR Disclosure Prominence Indicator Model revealed that companies that have CSR-related disclosures on their websites used multiple dissemination media and locations to enhance prominence of such disclosures. CSR commentary on the webpage was the most prominent dissemination medium due to its ease of accessibility, with a separate CSR webpage being the most prominent location. Environmental performance and society-related issues received the most prominent emphasis. Although companies from “sensitive” industry sectors appeared to disclose their CSR information more prominently, those from “less sensitive” industries also attempted to make their CSR disclosure more prominent and noticeable through strategic placement and through the extent of disclosure. The paper highlights the importance of managing web-based CSR disclosure prominence, thereby highlighting its significance in communication of CSR information. Prominently placed CSR disclosures could be a significant platform for companies to strategically manage their image and identity. The CSR Disclosure Prominence Indicator Model could be utilised by companies to effectively assess and manage the prominence of CSR disclosures on their websites for more effective communication with stakeholders. The paper complements earlier studies on CSR disclosures by constructing and applying a model to assess the prominence of web-based CSR disclosures.
Publisher: Emerald
Date: 10-04-2020
DOI: 10.1108/MEDAR-09-2019-0566
Abstract: This paper aims to examine the use of social media for sustainability reporting by the largest Australia companies as a means of seeking legitimacy from stakeholders. Qualitative content analysis was applied to examine social and environmental disclosures posted by Australian companies on three social media platforms – Facebook, Twitter and LinkedIn, and to observe stakeholder interaction in relation to the social and environmental postings. The findings of this study indicate a limited use of social media by the top 50 Australian Stock Exchange (ASX) listed companies for sustainability reporting as only 46 per cent of the companies used Facebook, Twitter and/or LinkedIn. Nevertheless, those companies which actively used social media were able to seek legitimacy through information disclosure and dialogue with stakeholders. Social issues such as community support, employees, gender equality and ersity dominated the three social media platforms when compared to environmental issues and all disclosures had a positive tone. These disclosures in turn framed the dialogue with stakeholders, leading to use of social media platforms that companies preferred and enabling a close control over online discussions. This study highlights that social media sustainability communication focuses on symbolic legitimacy strategies, leading to companies managing the impressions of their stakeholders and controlling the dialogue with them. This study provides an understanding of the actual practice of social media sustainability communication and has implications for both organisations and their stakeholders. This study provides in-depth insights into the use of social media to transform sustainability reporting, an issue that has limited coverage in prior literature and extends the application of legitimacy theory to social media communication.
Publisher: Emerald
Date: 22-07-2022
DOI: 10.1108/MEDAR-11-2020-1102
Abstract: With the increasing adoption of integrated reporting and the subsequent interest of the accounting discipline in its development, this paper aims to examine the enablers and barriers to the involvement of accountants in integrated reporting. The paper adopts a case study approach by collecting interview data from six organisations that have adopted integrated reporting internationally. In the selected organisations, face-to-face and telephone interviews were conducted with professionals who are involved in the preparation of an integrated report. The interviewees in this study included key integrated report preparers including accountants, corporate reporting managers, sustainability managers and other report preparers. Institutional entrepreneurship provided the theoretical insights for this study. The study found that accountants’ expertise in corporate reporting and especially their knowledge of the assurance process was one of the major reasons why they were involved in integrated reporting. Accountants’ in-depth understanding of an organisation in addition to their general analytical and interpersonal skills were also found to be useful in preparing an integrated report. However, the voluntary nature of integrated reporting along with the lack of sufficient guidelines deterred accountants from being involved in integrated reporting. The study also found that accountants themselves did not see value in integrated reporting and found it challenging to convert numerical information to narratives, thus limiting their involvement in integrated reporting. Whilst prior studies have underlined accountants’ institutionalised practices, this study uncovers the strategies applied by accountants to maintain their institutionalised practices. The specific application of the institutional entrepreneurship concept identifies mechanisms and strategies through which accountants restrict their practices to narrow taken-for-granted roles. This study uncovers practical implications by highlighting the factors that limit the involvement of accountants within integrated reporting. One of the major implications identified relates to the training of accountants to apply their existing skills and expertise in non-financial reporting to contribute effectively to multi-disciplinary teams that contribute towards integrated reporting in organisations. This study also provides an impetus for the International Integrated Reporting Council to provide more guidance for preparing an integrated report. This is one of the initial studies that has explored the enablers and barriers to the involvement of accountants in integrated reporting through its focus on organisations that are already practising this form of reporting. The use of institutional entrepreneurship theory adds to the theoretical insights for exploring the involvement of the various actors in integrated reporting.
Publisher: Inderscience Publishers
Date: 2017
Publisher: Edward Elgar Publishing
Date: 31-01-2013
Publisher: Emerald
Date: 05-08-2019
Publisher: Informa UK Limited
Date: 12-2014
Publisher: Informa UK Limited
Date: 2001
Publisher: Elsevier BV
Date: 2017
Publisher: Elsevier BV
Date: 12-2014
Publisher: Emerald
Date: 14-09-2022
DOI: 10.1108/MEDAR-05-2021-1297
Abstract: This study aims to explore how the top 50 Australian companies are disclosing their commitment to addressing the sustainable development goals (SDGs) formulated by the United Nations (UN) in 2015. By investigating the nature and substantiveness of SDG reporting, this study provides exploratory evidence on how companies are taking the initial steps to addressing the SDGs. A content analysis of SDG disclosures by the top 50 Australian companies was undertaken. This content analysis was guided by the KPMG (2018) SDG disclosure framework. Legitimacy theory was used to interpret the findings, establishing whether such disclosure was substantive or symbolic. This study reports a moderate level of SDG disclosure among Australian companies. The top five most critical SDGs in Australian context are climate action, gender equality, decent work and economic growth, responsible consumption and production and industry, innovation and infrastructure. The findings also highlight that while the focus of Australian companies is on understanding and prioritizing SDGs, the measurement of SDGs performance needs to increase. This study adds to limited literature on the corporate responses to SDGs by establishing how companies, especially in Australia, are addressing these goals through changes to their reporting systems, thereby communicating their strategic intent in relation to addressing these goals. A focus on symbolic legitimation through SDG disclosure by the Australian companies in this study reaffirms the findings of similar studies and suggests a need for more substantive SDG management and disclosure if these goals are to be adequately addressed by the corporate sector. The findings of this study provide insights into the current practices and future prospects of corporate responses to SDGs. Policy implications could arise in relation to possible approaches for disclosing social and environmental information and the paper argues for a potential need for regulation of non-financial reporting. This study contributes to the limited understanding of the corporate response to an urgent sustainability call made by the UN by providing evidence on how Australian companies are embedding, measuring and reporting the SDGs. The research goes beyond a descriptive analysis of SDG disclosure and assesses whether such disclosure is substantive or symbolic.
Publisher: Informa UK Limited
Date: 19-04-2018
Publisher: Elsevier BV
Date: 12-2014
Publisher: Emerald
Date: 31-10-2019
DOI: 10.1108/AAAJ-09-2016-2696
Abstract: The purpose of this paper is to examine the concept of accountability as it relates to a non-governmental organisation (NGO) evolving through a period of considerable change in Sri Lanka. An in-depth single case study of a large NGO working in Sri Lanka is presented. Data collection involved conducting semi-structured interviews with a range of NGO employees and stakeholders, undertaking participant and non-participant observation and document analysis. This paper shows how accountability is a contested notion that is shaped by struggles among stakeholders within a field. The authors explore how the “widespread field” consisting of the aid context in Sri Lanka and internationally is rapidly shifting. This creates unique pressures within the “restricted field” of the case NGO and its constituents. These pressures are manifested in the contest between the different capitals held by various stakeholders to shape the NGO. The nature of access to these capitals is important in the way that the NGO is shaped by external forces, and also by the in iduals within it. This study adds fresh perspective to the growing body of work in NGO accountability. The paper highlights the tensions NGOs face through a holistic application of a Bourdieusian conceptual framework. The authors show how the habitus of the organisation is shaped in such a way that conceptions of accountability were captured by powerful external and internal constituencies. Ultimately, the nature of an organisation’s agency is questioned. The authors present a more nuanced understanding of forces which shape accountability in an NGO setting which is of practical relevance to NGOs and their stakeholders. The authors highlight the struggle for an NGO to maintain its agency through resisting external forces that impact on its operations. This study presents a comprehensive and holistic application of Bourdieu’s concepts and their interactions in an organisational setting. The struggle to harness various forms of capital in the field, shapes doxa and the habitus of NGO actors, illuminating the role of symbolic violence in the creation of an organisational identity.
Publisher: Elsevier BV
Date: 02-2021
Publisher: Informa UK Limited
Date: 2000
Publisher: Wiley
Date: 26-09-2014
DOI: 10.1002/SD.1541
Publisher: Springer Science and Business Media LLC
Date: 08-03-2019
Publisher: Emerald
Date: 03-05-2013
DOI: 10.1108/09513571311327471
Abstract: The purpose of this paper is to explore environmental reporting in the Australian Commonwealth public sector through the focus on departments with a primary responsibility for social and environmental issues. The research moves beyond the existing theorisation for environmental reporting through a legitimacy theory perspective and adopts Bourdieu's theory of practice. The practices of the two selected departments for this study are assessed through interviews and documentary data. The findings suggest that the practice of environmental reporting in a research context moves beyond legitimacy considerations with the internal context being critical in explaining current practices. It is in this regard that the theoretical perspective provides useful insights in understanding environmental reporting in the Australian commonwealth public sector. The paper calls for further studies that go beyond desk‐based analysis of environmental disclosure and utilise field studies and varying theoretical perspectives which focus on the practices that lead to the production of environmental reporting via various media. This paper provides insights into how internal actors influence the practice of public sector environmental reporting which has practical implications for the development and enhancement of environmental reporting in many jurisdictions. The paper develops a theoretical perspective for environmental accounting that provides a comprehensive account of environmental reporting in a specific context. This approach could be utilised in different contexts and contributes towards extending the existing theorisation for environmental reporting.
Publisher: Informa UK Limited
Date: 02-07-2020
Publisher: Informa UK Limited
Date: 10-2020
Publisher: Wiley
Date: 06-01-2017
DOI: 10.1002/SD.1663
Publisher: Informa UK Limited
Date: 04-05-2014
Publisher: Informa UK Limited
Date: 25-06-2020
Publisher: Emerald
Date: 15-01-2018
DOI: 10.1108/AAAJ-12-2014-1901
Abstract: The purpose of this paper is to examine how stakeholders are engaged in the sustainability accounting and reporting processes of Australian local councils. Managerial stakeholder theory through the use of the notion of stakeholder salience provides a theoretical basis for exploring stakeholder engagement in the sustainability accounting and reporting process. Case study research was used to explore the stakeholder engagement practices of three Australian local councils. Data collection methods included interviews and document analysis. The findings of this research identified the importance of stakeholder engagement in the entire sustainability accounting and reporting process, the development of strategic plans and sustainability indicators, the measurement of sustainability performance and the preparation of sustainability reports. This study, by integrating the sustainability accounting and reporting literature with the stakeholder salience concepts of power, legitimacy, urgency and proximity, illustrates the critical role of stakeholder engagement in the sustainability accounting and reporting process of three local councils. This study has implications for public sector organisations (PSOs) and their stakeholders in relation to stakeholder engagement in sustainability accounting and reporting. The findings of this study will also be useful to corporations in understanding the importance of stakeholder engagement in sustainability accounting and reporting. The public sector is expected to be a leader in sustainability and this paper provides evidence of three councils who through their stakeholder engagement provide exemplars of useful practices that could be adopted by other entities. Prior research in PSOs has primarily focused on the sustainability accounting and reporting process but has given limited consideration to the involvement of stakeholders. The focus on stakeholder engagement through the use of managerial stakeholder theory extends the role of stakeholders from merely being an audience for sustainability reports to an influential contributor in the sustainability accounting and reporting process.
Publisher: Emerald
Date: 04-02-2019
Abstract: This paper aims to explore the key issues and challenges that can affect the quality of stakeholder engagement processes and outcomes in relation to sustainability reporting. Case study research was used to gain in-depth insights into the stakeholder engagement practices of three Australian local councils. The findings of this study suggest that the effectiveness of stakeholder engagement can be undermined by certain difficulties and challenges faced by an organisation. These include limited resources, lack of commitment from internal stakeholders, political factors, heterogeneous concerns, inadequate representation and an unwillingness to engage. The study adds to the limited literature on stakeholder engagement in sustainability reporting specifically and on sustainability accounting and reporting in public sector organisations (PSOs) more generally. This research provides practical guidance to government authorities on the challenges that need to be addressed to enable an effective stakeholder engagement process for sustainability reporting. Stakeholders have a critical role in holding organisations accountable and research into their engagement with these organisations has societal benefits. This research while focused on the Australian context has international relevance as it provides unique insights into the stakeholder engagement process. The implications of this research apply to not just PSOs but also corporations that are grappling with the (difficult) process of effective engagement with stakeholders.
Publisher: Emerald
Date: 11-01-2022
DOI: 10.1108/QRAM-07-2020-0120
Abstract: This study aims to explore the use of corporate social responsibility (CSR) disclosures by the “Big Four” Australian banks post the banking royal commission (BRC) to manage their reputational risk. This paper uses a case study approach through a thematic analysis of the Big Four banks’ annual and sustainability reports and uses reputation risk management (RRM) as a conceptual lens to explore the image restoration strategies used by these banks. The study finds that a corrective action strategy was disclosed extensively by all four banks whereby each bank outlined the actions that they were undertaking to correct the deficiencies identified by the BRC. However, the impact of these proposed actions was t ered by the fact that each bank sought to use strategies to reduce the offensiveness of their misdemeanours. It is argued that while disclosure on corrective actions and compensation is useful, an emphasis on reducing offensiveness of actions impacts the effectiveness of banks’ responses and their acceptance of full responsibility for their actions. This paper applies the RRM perspective to a recent reputation damaging event, thereby expanding the literature on image restoration strategies used by companies during major incidents. This study provides useful insights in relation to the approaches used to manage the reputational risk arising from the BRC. It provides insights into the credibility of information disclosed post an incident and has potential implications for the assurance of such information. Given the critical importance of the banking industry to modern society, misconduct in this sector needs a closer examination, requiring a greater need for responsibility from its key players. This study extends the applicability of the RRM perspective to a social incident and highlights that it is reputation, rather than legitimacy, that is critical when organisations in an industry face extensive public scrutiny. A thematic analysis approach adds value to the methods used for analysing CSR disclosures.
Publisher: Elsevier BV
Date: 09-2016
DOI: 10.1016/J.JENVMAN.2016.04.054
Abstract: Global patterns of development suggest that as more projects are initiated, business will need to find acceptable measures to conserve bio ersity. The application of environmental offsets allows firms to combine their economic interests with the environment and society. This article presents the results of a multi-stakeholder analysis related to the design of offsets principles, policies, and regulatory processes, using a large infrastructure projects context. The results indicate that business was primarily interested in using direct offsets and other compensatory measures, known internationally as indirect offsets, to acquit their environmental management obligations. In contrast, the environmental sector argued that highly principled and scientifically robust offsets programs should be implemented and maintained for enduring environmental protection. Stakeholder consensus stressed the importance of offsets registers with commensurate monitoring and enforcement. Our findings provide instructive insights into the countervailing views of offsets policy stakeholders.
Publisher: Elsevier BV
Date: 11-2012
Publisher: Emerald
Date: 17-07-2019
DOI: 10.1108/AAAJ-10-2015-2275
Abstract: A goal of integrated reporting (IR) under the International Integrated Reporting Council (IIRC)’s leadership is to provide clearly written, comprehensible and accessible information. In light of this objective, the purpose of this paper is to explore the readability and accessibility of integrated reports, an issue magnified by the IIRC’s continual commitment to clear and readable report language, and its intention for IR to become the corporate reporting norm. In a whole text software facilitated analysis, the study utilises readability measures and supplementary measures of reader accessibility in a multi-year analysis of a large s le of global integrated reports sourced from the IIRC ex les database. The findings highlight the low readability of analysed integrated reports and indicate that readability is not improving. The supplementary measures suggest sub-optimal use of visual communication forms and overuse of structural presentation techniques which may contribute to reader accessibility of the analysed reports. The study extends readability analysis to an emerging corporate reporting phenomenon and its findings contribute to the growing IR literature. The study applies supplementary measures of reader accessibility which advance the methods available to assess the communication efficacy of integrated and other corporate reports. The analysis of the readability and accessibility of integrated reports in the study indicates that the IIRC’s goal of clear, comprehensible and accessible reporting is not reflected by reporters’ practices. This has implications for the IIRC, reporting organisations, report readers and regulators. The study represents the first large-scale analysis of the readability and accessibility of global integrated reports.
Publisher: Elsevier BV
Date: 10-2003
Publisher: Springer Science and Business Media LLC
Date: 26-04-2014
Publisher: Elsevier BV
Date: 07-2013
Publisher: Elsevier BV
Date: 12-2014
Publisher: Elsevier BV
Date: 10-2017
Publisher: Wiley
Date: 21-01-2021
DOI: 10.1111/ACFI.12747
Abstract: Motivated by Bui’s thought‐provoking analysis regarding the perceived efficacy of research templates, our paper advances the debate by reviewing Faff’s Pitching Research ® framework and Lodhia’s qualitative companion. The key premises of these research templates are highlighted and potential misconceptions are addressed. We reach common ground on the underlying philosophy and use of research templates for quantitative and qualitative research and, more generally, on the process of research. As such, we provide a pathway for reducing the schism between the two ‘rival’ research c s.
Publisher: Elsevier BV
Date: 04-2012
Publisher: Wiley
Date: 16-07-2022
DOI: 10.1111/ACFI.12827
Abstract: This paper examines the perceptions of integrated report preparers. Using a case study approach, perceptions of integrated reporting were analysed in six organisations. The study found that preparers operating in different industries held similar perceptions about integrated reporting. It was commonly perceived that integrated reporting is a flexible tool to communicate organisations’ value creation story, as it includes both financial and non‐financial information, and overall performance information. It was found that the case study organisations were committed to addressing the broader sustainability aspects of their organisation’s impacts instead of having a narrow investor‐focused value creation emphasis. This has implications for policy makers, suggesting the need for sustainability issues and a broad range of stakeholders to be at the heart of the transition to integrated reporting.
Publisher: Emerald Publishing Limited
Date: 22-08-2017
Publisher: Wiley
Date: 03-11-2016
DOI: 10.1111/EMRE.12098
Publisher: Emerald
Date: 06-2004
DOI: 10.1108/09513550410539820
Abstract: Adoption of new public sector management (NPM) is commonplace in both developed and emerging economies. One premise of NPM is that an effective accountability mechanism is in place. It is argued here that where bad management and corruption are present, this fundamental accountability mechanism may fail for two reasons. These are considered further through the situation existing in Fiji in relation to problems experienced at the National Bank of Fiji (NBF). The demise of the NBF provides an ex le of a country where NPM has been introduced, where poor management and corruption are entrenched and where accountability has not worked because parties do not provide a proper account of their actions. This scandal illustrates the need for proponents of NPM to consider the context into which the system is being fitted, such as poor management, the extent of corruption and presence of political favours, when considering the net benefits likely to arise from its introduction.
Publisher: Emerald
Date: 04-01-2020
DOI: 10.1108/MEDAR-10-2019-0590
Abstract: This study aims to explore how large Australian companies in emission intensive industries perceived the introduction of the Carbon Tax as an approach to carbon emissions regulation and as a tool for accountability. It also investigates the influence of perceptions of the new tax on the internal carbon emissions management practices and the motivations for such actions. This study draws on transaction cost theory and legitimacy theory to address corporate perceptions, responses and motivations in relation to the Carbon Tax. Semi-structured interviews were conducted with 18 senior managers directly responsible for the carbon emissions management of their companies. The study found that the Carbon Tax, viewed by the high-emitting companies as a heavy financial burden, had a significant influence on moderating organisational legitimacy seeking behaviours. It is evident that the transaction cost issues in the form of the carbon pricing requirement has led to a change of focus to “management” rather than merely reporting to external stakeholders. This influenced companies to change their behaviour with the potential to internalise previous externalities of carbon pollution. This research highlights that a pricing signal in emissions regulations is essential in conjunction with external pressures to effectively stimulate emissions management actions in companies. It extends our understanding of legitimacy theory by suggesting that a mandatory pricing mechanism as explained by transaction cost economics has the potential to lead to actual changes in corporate behaviour through a focus on management rather than reporting. The study highlights the important elements of any effective emissions policy designed to encourage strong emissions management actions from companies. Based on the findings of the study, it is evident that the Carbon Tax was a very effective mechanism in driving emission management actions, despite the general perception that any deficiencies associated with such a price mechanism could have a negative effect on the economy. Climate change is a critical issue for the modern society and this study discussed a short-lived policy tool in the Australian context that had the potential to change corporate behaviour in relation to carbon management. This study is among the very few studies that have examined the influence of the Carbon Tax on internal emissions management practices of companies, and therefore, provides a unique dataset of corporate responses to the Carbon Tax. Given the short time frame that the Carbon Tax was in operation, the study enhances our understanding of the influence the Carbon Tax had on companies responsible for high greenhouse gas emissions.
Publisher: Emerald
Date: 20-09-2011
DOI: 10.1108/18347641111169269
Abstract: The purpose of this paper is to explore the ways in which a leading Australian public company uses sustainability reporting to respond to reputation risk arising from proposed regulation. The paper uses a case study approach and both qualitative and quantitative methods of content analysis. The qualitative component is based on a framework of reputation conceptualisations and image restoration strategies adopted from existing literature. The key findings of this paper are that the concept of reputation risk management (RRM) could assist in understanding what motivates sustainability reporting, and how proposed regulation could lead to a decrease in the quantity but increase in the quality of sustainability reporting. In addition, “honesty” is revealed as a potential RRM strategy. The paper extends existing research on the RRM thesis by studying an Australian case of a reputation‐damaging event over a number of reporting years, examining a range of sustainability reporting media, and adding a quantitative aspect to an otherwise qualitative research framework.
Publisher: Emerald
Date: 31-05-2021
DOI: 10.1108/MEDAR-03-2021-1249
Abstract: This paper aims to introduce the special issue on “sustainability and accounting for non-financial matters: qualitative and quantitative research approaches”. This special issue was organised at the time when the entire globe was affected by the Coronavirus and accordingly, this paper has taken this opportunity to discuss the implications of this pandemic on accounting for non-financial issues, especially in relation to sustainability accounting research and practice. An analysis of public documents and limited academic research on the Coronavirus was undertaken in this paper to highlight how life as it existed has fundamentally changed. The authors also review the papers published in this special issue and identifies research opportunities arising from the current environment. The onslaught of the Coronavirus provides both challenges and opportunities for the practice of, and research into, accounting for non-financial matters, such as sustainability. The papers published in this special issue promote understanding and linking of sustainability reporting practices, to creating firm values, as well as identifying current and emerging challenges. The special issue explores criteria for the construction of accounting technology that is consistent with agnostic-based critical accounting and accountability, a business case for managers and practitioners to formulate strategic and management control systems in response to climate change issues, legitimacy and the use of photographs in sustainability reporting to create value, effective disclosures of business and sustainability ethics practiced by the firm for reputation building and value creation, indigenous accounting in mining companies, public sector policy framing of non-financial value, the barriers to sustainability reporting because of lack of awareness and knowledge and inadequate regulatory support in developing countries and the significance of sustainability accounting education to improve sustainability reporting practices in developing countries. Future research opportunities in relation to the impact of the Coronavirus on accounting for non-financial value are identified. Given that COVID-19 is a societal matter, the practical implications of the Coronavirus in accounting for non-financial value creation are highlighted. The Coronavirus has challenged the existing economic paradigm and non-financial issues will capture the attention of corporations, other institutions, civil society and governments. The Coronavirus has challenged the existing economic paradigm and non-financial issues will capture the attention of corporations, other institutions, civil society and governments. Given that COVID-19 is a societal matter, the practical implications of the Coronavirus in accounting for non-financial value creation are highlighted. This study, to the knowledge, is one of the pioneer academic studies that has explored the implications of the Coronavirus on accounting for non-financial value. In addition, this special issue includes papers that highlight how non-financial reporting matters are increasingly being given attention by companies to enhance business practices on sustainability through different perspectives.
Publisher: Emerald
Date: 05-08-2019
Publisher: Elsevier BV
Date: 11-2019
Publisher: Emerald
Date: 2006
DOI: 10.1108/18325910610654135
Abstract: This study seeks the views of environmental and communication managers in three mining companies on the use of the world wide web for environmental communication. Interviews were utilised to gather data for this research. Prior literature on web‐based environmental communication has a primary emphasis on the content of environmental disclosure on web sites. It is highlighted in this paper that one must move beyond merely analysing web sites for environmental information in order to gain an in‐depth understanding of the practice of web‐based environmental communication. Very few studies to date have sought the opinions of corporate executives on the web‐based environmental communication practice of their companies and this study addresses this gap in the literature. This study obtains “first hand knowledge” of web‐based environmental communication in Australia's minerals industry through its interviews. The study provides an in‐depth understanding of current web‐based environmental communication practices in an environmentally sensitive industry and suggests that both technical and socio‐political factors impact current practices. This has implications for the choice of theoretical perspectives for analysing web‐based environmental communication practices.
Publisher: Elsevier BV
Date: 03-2018
Publisher: Emerald
Date: 07-06-2011
DOI: 10.1108/18325911111139699
Abstract: The purpose of this paper is to draw out the accounting implications of the National Greenhouse and Energy Reporting (NGER) Act in Australia. An analytical approach is undertaken to ascertain the (accounting) practice and research implications of the NGER Act. Accounting researchers, especially those with interests in social and environmental issues, have a critical role to play in highlighting the potential of the accounting practice in managing, and providing accountability over, carbon emissions, facilitated via the NGER Act. A number of opportunities in social and environmental accounting research are also identified in this paper. The paper highlights that the NGERS legislation which requires reporting of carbon emissions by affected parties has a number of implications for the accounting practice. The paper relates a practical issue, in this case the NGER Act, to accounting and suggests that the accounting process can play a critical role in organizational attempts to manage, communicate and price carbon emissions.
Publisher: Wiley
Date: 03-2017
DOI: 10.1111/AUAR.12143
Publisher: Wiley
Date: 15-03-2017
DOI: 10.1111/ACFI.12266
Publisher: Routledge
Date: 12-01-2018
Publisher: Emerald
Date: 30-12-2011
Publisher: Emerald
Date: 16-12-2022
DOI: 10.1108/MEDAR-02-2022-1591
Abstract: The purpose of this study is to identify the professional skills and competencies of accountants that support a successful implementation of International Financial Reporting Standards (IFRS). The authors further investigate the extent to which professional accountants have developed these skills through professional training. In the survey, Indonesian accountants were provided with a list of 47 skill items under nine categories of professional skills and were asked to rate the importance of each skill item and to indicate the level of priority given to the development of the skill items in the professional training they have undertaken. Their responses provide insights into the skills needed for applying IFRS and the adequacy of professional training in providing these skills. The authors find that accounting judgement is considered to be the most necessary skill for applying IFRS. Likewise, the findings show that ethical skills and certain generic skills are also perceived to be necessary for adequate application of IFRS, while skills relating to cultural sensitivity are viewed as least important. The findings further demonstrate that professional training programmes need to emphasise the development of judgement and other relevant skills that are important skill categories for applying IFRS. This study extends the literature on IFRS implementation through a specific focus on the professional skills required by accountants. These findings have important policy implications for the standard-setters, regulators, auditors and to professional training providers across the world, such as professional accounting associations, accounting firms and educational institutions, for evaluating the content of the training and education programmes being delivered to accountants to prepare them with the relevant skills for applying IFRS. This study is one of the first to examine the importance of various types of skills necessary for accountants in applying IFRS and the extent to which these skills have been developed through the professional accounting training provided.
Publisher: Routledge
Date: 22-08-2013
Publisher: Elsevier BV
Date: 2001
DOI: 10.2139/SSRN.290452
Publisher: Emerald
Date: 11-05-2012
DOI: 10.1108/20408021211223543
Abstract: Following the Australian Government's Garnaut Climate Change Review (CCR), the implementation of a joint business and climate change agenda is weighing heavily on the minds of those executives whose firms fit within the Emissions‐Intensive Trade‐Exposed Industry (EITEI) sectors. The purpose of this paper is to analyse and explain the major concerns that confront EITEI firms as the government moves Australia towards a low carbon economy. The paper adopts an economic regulation perspective that focuses on public and private interests, coupled with the leximancer software package, which was used to analyse submissions made by EITEI firms to the Garnaut CCR. The authors observed that the impact of costs on business and trade performance, future emissions trading schemes, investment in low emissions technologies, world greenhouse gas production levels in emissions‐intensive industries, and conflicting government policies form the foundations of serious corporate‐level concerns and uncertainties. The paper highlights that private interests, as expressed in the analysed submissions, intersect with the public interest and need to be addressed seriously. Suggestions for a cooperative approach to addressing climate change that would involve businesses and governments are also put forward. The paper utilises an economic regulation perspective to explain a practical issue and has implications for future climate change policy development.
Publisher: Emerald
Date: 12-07-2013
DOI: 10.1108/MEDAR-07-2012-0022
Abstract: Corporate‐community partnerships, the collaboration between business and community groups, have risen to prominence recently. This paper seeks to examine how internal organisational factors affect the agenda of corporate‐community partnerships. The internal factors considered in this research were the processes involved in the partnerships' agenda development and the attitudes of participating members towards the partnership and its social or environmental goals. Interviews were conducted with representatives from both the corporate and community members of two major partnerships in Australia. The findings suggest that internal organisational processes and attitudes affect five major features of the partnerships' agenda: form, target, scope, stability and sustainability. The study proposes a framework for understanding how internal organizational factors affect the various features of agenda formation in corporate‐community partnerships. This research provides a practical understanding of corporate‐community partnerships in relation to the influences on agenda formation, and would be useful to both corporations and stakeholders, especially community groups. This study stresses the increasing importance of corporate‐community partnerships and suggests that government policies should encourage the development of such partnerships. The paper examines the influences on the agenda formation of corporate‐community partnerships through the voices of corporations and community groups.
Publisher: Emerald
Date: 22-02-2021
Abstract: With an increased focus on the need for higher levels of accountability and transparency in the public sector, this study aims to provide insights into non-financial reporting (NFR) practices as a mechanism in facilitating accountability. This study also aims to investigate the changing role of the public sector accountant in this process, specifically focusing on the Australian local government sector. The authors used a mail survey across two time periods, 2009 and 2017, to analyse the role of accountants in NFR practices. Institutional theory provides a theoretical framing for the study. The findings reveal an increase in the use of accountants across time in the preparation of voluntary information, being used in a variety of roles because of their financial abilities and analytical skills. The results also indicate a shift has occurred with more emphasis being placed on cross-departmental approaches to NFP incorporating the accountant. These results suggest a greater recognition of the role of accountants in NFR and a dilution of accountant’s boundaries in relation to their existing traditional focus. This study contributes to the academic NFR literature by providing evidence of an institutional shift that is occurring with the accountant’s role widening to a broader context beyond their traditional roles. This longitudinal study provides practical evidence to management of the potential offered by accountants as the public sector seeks to achieve higher levels of accountability and transparency. Policy implications also arise in relation to the need for development of quality assurance guidelines and further education and training as the public sector embarks on the journey of NFR. To the best of the authors’ knowledge, this study is the first that has explored the evolution of NFR over a period of time through its focus on the role of accountants.
Publisher: Emerald
Date: 17-09-2020
DOI: 10.1108/MEDAR-02-2020-0722
Abstract: This paper aims to investigate the use of legitimacy strategies via the usage of photographic disclosures in sustainability reporting as an attempt towards creating value. This study used visual content analysis to identify disclosure trends and value creation themes from sustainability-related photographs in the annual and sustainability reports of Fonterra Co-operative Group over a ten-year period. The findings were interpreted using legitimacy theory. The findings show a significant increase in the usage of photographs to legitimise and reinforce the organisation’s sustainability messages. The photographs are dominated by images signalling to stakeholders’ positive sustainability messages, as a systematic method for managing stakeholder expectations to maintain, gain and even repair legitimacy. A majority of photographs have supporting textual narrative, which could be construed as an attempt by the company to make their sustainability messages explicit and provide greater legitimacy of activities and performance with the ultimate aim of enhancing organisational value. This study contributes towards an in-depth understanding of attempts at seeking legitimacy and creating organisational value through the systematic usage of photographic disclosures in sustainability reporting. This study has the potential to inform stakeholders on linkages between sustainability photographs, value creation and legitimacy. It can help inform and assist report preparers, designers and users on the potential of photographs as a substantive medium to manage legitimacy in sustainability reporting. This paper adds to the scant literature on the growing use of photographs as a value adding apparatus in sustainability reporting. This paper also extends the applicability of legitimacy theory to visual disclosure and suggests that legitimacy can be systematically sought to create value.
Publisher: Emerald
Date: 09-04-2018
DOI: 10.1108/MEDAR-08-2017-0197
Abstract: This paper aims to consider the vital role that the medium for communication plays in the sustainability reporting process and provides an agenda for advancing research in this area. This is a theoretical paper that draws upon previous literature to highlight that the newer communication media extends the capabilities of traditional media and provides insights into future research directions. This paper highlights that communication medium has a critical role in sustainability reporting and changes the dynamics of such reporting, leading to a change in the research approaches to study this phenomenon. The paper has implications for practitioners in relation to the use of various communication media for sustainability reporting. The paper highlights that modern information and communication technologies transform reporting into communication, thereby providing potential for enhancing the engagement of stakeholders with a corporation. This paper suggests that the role of the communication medium is integral to the communication of sustainability issues to stakeholders and that future research needs to justify the choice of the medium used for sustainability reporting studies.
Publisher: Emerald
Date: 08-04-2014
Abstract: – This study aims to examine the state and extent of disclosures on stakeholder engagement in sustainability reporting in Australian local councils. – Content analysis was used to analyse 23 sustainability/state of environment/annual reports out of a total of 563 local councils (city, shire, district, borough and regional) in Australia for the year 2009-2010 – those found to be using stakeholder engagement in the development of sustainability reports. A stakeholder engagement index was developed on the basis of the literature review to examine the extent of disclosures on stakeholder engagement. – This study identifies: the Australian local councils that are engaging with their stakeholders in the development of sustainability reports key stakeholders for sustainability reports extent of engagement media and approaches used for engagement and difficulties in the engagement process. The results suggest that stakeholder engagement is an essential component in the development of sustainability reporting as it informs reporters of material concerns, issues and aspirations of key stakeholders. – The focus of this paper is the state of disclosures on stakeholder engagement in sustainability reporting. The findings of the paper are limited to only one level of governance of the public sector, that is, local councils. – International standards such as Global Reporting Initiative and AccountAbility (AA) 1000 have signified the role of stakeholder engagement in the development of sustainability reports. However, there has been a little research that demonstrates whether or not organisations engage with their stakeholders for reporting purposes. This paper provides evidence of stakeholder engagement in sustainability reporting in Australian local councils.
Publisher: Elsevier BV
Date: 12-2014
Publisher: Emerald
Date: 12-07-2023
DOI: 10.1108/QRAM-06-2022-0108
Abstract: With the accelerated global adoption of integrated reporting, this paper aims to understand the role of practicing accountants in integrated reporting. Using the case study approach, data was collected from semi-structured interviews in six international organisations that have adopted integrated reporting. Institutional work provided the theoretical insights for this study. The study found that accountants were an indispensable part of the integrated reporting process because of their strength and knowledge in corporate reporting. However, despite having the potential to engage, it was noted that accountants currently do not apply their key reporting skills in the integrated reporting context. It was observed that accountants’ roles were limited to carrying out their traditional routine financial reporting activities including reporting on the financial aspects of the report, developing key performance indicators and assisting with assurance related tasks. This study adds to the limited literature by providing a comprehensive understanding of how accountants are currently involved in integrated reporting. This study suggests that accountants are seeking to maintain their existing institutional practices. A need for accountants to move beyond maintaining their institutional roles and engage more extensively in integrated reporting is emphasised. Through its focus on human agency, this study applied institutional work to integrated reporting, thereby expanding literature on integrated reporting and the roles performed by accountants in this process. This study also contributes to the conceptualisation of maintaining institutions strategies through the development of the cooperative strategy.
Publisher: Informa UK Limited
Date: 04-2010
Publisher: Elsevier BV
Date: 04-2021
Publisher: Informa UK Limited
Date: 06-2012
Publisher: Informa UK Limited
Date: 11-06-2014
Publisher: Wiley
Date: 16-12-2018
DOI: 10.1111/ACFI.12433
Publisher: Emerald Group Publishing Limited
Date: 18-10-2016
Publisher: World Scientific Pub Co Pte Ltd
Date: 03-2020
DOI: 10.1142/S1094406020500018
Abstract: This paper examines the relationship between the presence of employee representatives and female directors at the board level and a firm’s environmental and corporate social responsibility (CSR) performance. Using an international s le of firms from 23 developed countries between 2001 and 2014, we provide evidence that the presence of labor representatives and a larger proportion of women as well as female labor representatives at the board level are positively related to CSR and environmental performance. Furthermore, we find no substitutional relationship between female board members and labor representation when we include an interaction term between the two. Our findings illustrate that the relevant legislation in some non-Anglo-Saxon countries is beneficial and could be introduced in Anglo-Saxon countries where employee representation rights are limited and female board members are still a minority.
No related grants have been discovered for Sumit Lodhia.