ORCID Profile
0000-0002-9397-8504
Current Organisation
University of Tasmania
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Publisher: Emerald
Date: 19-03-2018
DOI: 10.1108/AAAJ-03-2016-2490
Abstract: The purpose of this paper is to explore the bio ersity and threatened species reporting of the top 150 Fortune Global companies. The paper has two main objectives: to explore the extent to which the top 150 Fortune Global companies disclose information about their bio ersity and species conservation practices, and to explore the effects of bio ersity partners and industry on companies’ bio ersity and threatened species reporting. The study’s s le is the top 150 Fortune Global companies. Each company’s fiscal year ending 2014 annual report, its 2014 sustainability report, and its company website were content analyzed for evidence of bio ersity and threatened species reporting. This content analysis is supplemented by a detailed analysis that focusses on the s le’s top five reporters, including a phone interview with a senior sustainability manager working at one of these companies. Finally, a regression analysis was conducted to examine the associations between companies’ bio ersity and threatened species reporting and the presence/absence of bio ersity partners and a company’s industry F& C Asset Management industry category. The reporting on bio ersity and threatened species by the top 150 Fortune Global companies is quite limited. Few companies (less than 15) are providing any substantial reporting. It was further observed that even among the high scoring companies there is a lack of consistent reporting across all index items. A subsequent empirical examination of these companies’ disclosures on bio ersity and threatened species showed a statistically positive association between the amount of reporting and companies’ holding of bio ersity partnerships. It was also observed that firms categorized as red- and green-zone companies made more disclosures on bio ersity and threatened species than amber-zone companies. This is the first study to systematically analyze corporate disclosures related to threatened species and habitats. While some prior studies have included the concept of bio ersity when analyzing organizations’ environmental disclosures, they have done so by examining it as one general category out of many further categories for investigating organizations’ environmental reporting. In the present study, the focus is on the specific contents of bio ersity disclosures. As such, this study has the twin research objectives of seeking to illuminate the current state of bio ersity and threatened species reporting by the world’s largest multinationals and provide an appreciation for how certain organizational and industry variables serve to influence these reporting practices. These multiple insights offer companies, and potentially regulators, understanding about how to include (or extend) disclosures on bio ersity loss and species under threat of extinction.
Publisher: Elsevier BV
Date: 2015
Publisher: Informa UK Limited
Date: 19-01-2021
Publisher: Emerald
Date: 04-04-2017
Abstract: This study aims to explore the weightage rendered to corporate social responsibility (CSR) keywords in mission and vision (M& V) statements of public sector enterprises (PSEs) in India. Analysing the contents of M& V statements of 230 PSEs, this study has the twin research objectives of seeking to illuminate the current use of CSR-related keywords in PSEs’ M& V statements that reflect organisational strategy and provide an understanding for how firm age, industry and firm size variables serve to influence CSR keyword reporting in these statements. The findings of this study provide evidence that half of the Indian PSEs reported at least one CSR-related keyword in their M& V statements. These public enterprises predominantly use 38 different categories of CSR keywords in their M& V statements. Furthermore, the authors find that environment-related keywords were predominantly used by PSEs in their M& V statements. The results indicate that PSEs’ size and industries are significantly associated with the use of CSR-related keywords in M& V statements, suggesting that bigger PSEs and PSEs in extractive industries (e.g. mining, coal and petroleum) tend to report more CSR-related keywords in their M& V statements. Findings imply that small public enterprises (those having a low annual turnover) lack CSR focus in their M& V statements. The authors argue that, irrespective of the size of the enterprise, CSR should be an integral part of these PSEs in framing their M& V statements. This study systematically analyses CSR-related keywords in the M& V statements of all PSEs in India.
Publisher: Emerald
Date: 16-10-2017
DOI: 10.1108/AAAJ-04-2015-2028
Abstract: The purpose of this paper is to explore the bio ersity reporting practices and trends of the top 50 Australian mining companies before and after the United Nations (UN) declared the period 2011-2020 as the “Decade on Bio ersity”. Using content analysis and interviews, this study compares the extent and type of bio ersity disclosures made by the Australian Stock Exchange’s top 50 metals and mining companies both before and after the UN’s “Decade on Bio ersity” declaration in 2010. A significant increase in the amount of bio ersity reporting is observed between the 2010 fiscal year preceding the UN’s declaration and the 2012 and 2013 fiscal years following the declaration. The findings reveal, however, that the extent of bio ersity reporting is quite variable, with some companies showing substantial increases in their bio ersity reporting and others showing modest or no increases. In particular, the larger companies in the s le showed a statistically significant increase in their disclosures on bio ersity in 2013 compared with 2010, while the increase in bio ersity disclosures by smaller companies was not significant. While interviewees spoke about their companies being more open and transparent, the bio ersity information that is being reported would not enable external parties to assess the company’s bio ersity performance. To minimise an organisation’s use of bio ersity reporting as an impression management tool, it is suggested that bio ersity reporting should be more impact based and organisations should provide a report of their activities and their direct and tangible impacts on short-term and long-term bio ersity in and around their operating sites. A possible limitation of the present study pertains to its focus on companies’ voluntary disclosures made in their annual reports and sustainability reports, as opposed to other possible formal or even informal disclosure mediums. Australia is one of 17 mega- erse wildlife countries in the world. Finding ways to support the country’s bio ersity framework and strategy are crucial to this continued status. Due to the mining industry’s significant impact on Australia’s bio ersity, a strong need exists for bio ersity reporting by this industry. Furthermore, this reporting should be provided on a site-by-site basis. At present, the reporting aggregation typically conducted by mining companies produces obscure information that is neither useful for stakeholders who are impacted by the mining companies’ activities nor for policymakers who are vested with responsibility for protecting and sustaining the world’s bio ersity. This study examines the bio ersity reporting and discourse practices of mining companies in Australia and develops a 50-item bio ersity reporting index to measure the bio ersity reporting practices.
Publisher: Emerald
Date: 06-11-2018
Abstract: The purpose of this study is to examine the impacts of board gender composition, board independence and the existence of a board sustainability committee on the corporate social and environmental performance of Australian firms. The dataset comprises 2,188 Australian Securities Exchange listed firm-year observations (407 in idual firms) from 2004 to 2015. The ASSET4 environmental, social and governance database is used to measure corporate social and environmental performance and their sub-dimensions. Our results show that firms with higher board gender composition, greater board independence and sustainability committees tend to have better social and environmental performance. This paper also provides empirical evidence of the positive association of these variables on the sub-dimensions of social and environmental performance. The results are robust after controlling for self-selection and various forms of endogeneity. This is the first study that examines the relationship between sustainability committees and corporate social and environmental performance in the context of Australia. This study also overcomes the relatively small s le size and shorter study period issues of similar studies in Australia that provide inconclusive evidence on the relationship between each of board gender composition, board independence and corporate social and environmental performance.
Publisher: Elsevier BV
Date: 06-2015
Publisher: Elsevier BV
Date: 03-2016
No related grants have been discovered for Mansi Mansi.