ORCID Profile
0000-0002-0341-2436
Current Organisations
University of South Australia
,
University of South Australia Business School
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Publisher: Elsevier BV
Date: 12-1997
Publisher: Informa UK Limited
Date: 04-05-2018
Publisher: Emerald
Date: 25-05-2023
DOI: 10.1108/SAMPJ-03-2023-0127
Abstract: This paper aims to investigate the current state of knowledge in key reporting aspects in relation to sustainability reporting in general and to reflect on their relevance to Global Reporting Initiative (GRI) in particular. In doing so, the major gaps in that knowledge are identified, and the paper proceeds to suggest further research avenues. The authors conduct a review of papers published in leading journals concerning sustainability reporting to analyse the progress in the literature regarding three important reporting topics: materiality, comparability and assurance. The review conducted in this study shows that there is still work to be done to ensure high-quality and consistent sustainability reporting. Key takeaways from the review of the extant literature are as follows: there is ongoing debate about the nature of sustainability reporting materiality, and single versus double materiality. Clearer guidance and better contextualisation are seen as essential for comparability, and, as GRI suggests, there is an important link to materiality that needs to be considered. Finally, assurance has not been mandatory under the GRI, but the current development at EU level might lead to the GRI principles being incorporated in the primary assurance standards. In this paper, the authors review and synthesise the previous literature on GRI reporting dealing with three key reporting aspects. The authors extract some takeaways from the literature on materiality, comparability and assurance that will all be key challenges for GRI in the future. This paper provides an updated review of the literature on GRI reporting dealing with three key reporting aspects.
Publisher: Emerald
Date: 29-09-2020
DOI: 10.1108/SAMPJ-06-2019-0248
Abstract: Developing countries experience their own social, political and environmental issues, but surprisingly limited papers have examined sustainability reporting in these regions, notably in sub-Saharan Africa. To fill this gap and understand the state of sustainability reporting in sub-Saharan Africa, this paper aims to investigate the current state of reporting, identifies the major motivations and barriers for reporting and suggests an agenda of future issues that need to be considered by firms, policymakers and academics. This paper includes analysis of reporting practices in 48 sub-Saharan African countries using the lens of New Institutional Economics. It comprises three phases of data collection and analysis: presentation of overall reporting data collected and provided by Global Reporting Initiative (GRI). analysis of stand-alone sustainability reports using qualitative data analysis and interviews with key report producers. The analysis identifies key issues that companies in selected sub-Saharan African countries are grappling within their contexts. There are significant barriers to reporting but institutional mechanisms, such as voluntary reporting frameworks, provide an important bridge between embedding informal norms and changes to regulatory requirements. These are important for the development of better governance and accountability mechanisms. Findings have important implications for policymakers and institutions such as GRI in terms of regulation, outreach and localised training. More broadly, global bodies such as GRI and IIRC in a developing country context may require more local knowledge and support. Limitations include limited data availability, particularly for interviews, which means that these results are preliminary and provide a basis for further work. The findings of this paper contribute to the knowledge of sustainability reporting in this region, and provide some policy implications for firms, governments and regulators. This paper is one of only a handful looking at the emerging phenomenon of sustainability reporting in sub-Saharan African countries.
Publisher: Informa UK Limited
Date: 04-2005
Publisher: Informa UK Limited
Date: 2003
Publisher: Emerald
Date: 06-04-2012
DOI: 10.1108/14720701211214052
Abstract: The purpose of this paper is to investigate the relationship between environmental reporting and corporate governance attributes of companies in Australia. The paper adopts a quantitative analysis approach. It examines the 2008 annual reports of the largest 100 Australian firms listed on the Australian Stock Exchange (ASX) to determine the amount of environmental reporting – these data are compared with various corporate governance measures. Analysis found a significant positive relationship between the extent of environmental reporting and the proportions of independent and female directors on a board. The analysis did not, however, support a negative relationship between the extent of environmental reporting and institutional investors and board size as has been previously predicted, rather, it showed a positive relationship. This paper offers insights to both regulators and company strategists. Regulators such as the Australian Stock Exchange (ASX) could consider expanding its Corporate Governance Council guidelines to include consideration of the environment, which is increasingly considered to be an important aspect of corporate social responsibility, and one of the responsibilities of the board of directors. In addition, for companies which include a commitment to the environment in their mission and strategies, it suggests consideration of the impact of board structure and composition is important as both of these are shown to have a significant effect on the amount of environmental information disclosed by companies.
Publisher: Emerald
Date: 12-04-2021
DOI: 10.1108/AAAJ-03-2021-5172
Abstract: The purpose of this paper is to review most recent developments of social and environmental accounting (SEA) in the context of developing countries and to offer insights for the latest research in this field. It also provides an introduction to the AAAJ special issue. The authors have undertaken a conceptual overview of the field developed in the past two decades (2001–2020) with a view to identify major themes, trends and future research directions. The overview reveals that only 43 SEA papers addressing contextual challenges of developing countries have been published in leading accounting journals in the last 20 years. The coverage of these publications is concentrated in a small number of countries and regions. Interdisciplinary accounting journals, especially AAAJ, are the main publishing outlets in this field. The topic areas are dominated by social accounting challenges, with much less focus on environmental accounting, although developing countries are particularly exposed to the threats of climate change, water pollution and bio ersity loss. The literature reviewed uses elaborating, problematising and theorising contexts as three main contextualisation approaches to analyse contextual themes framed around regulatory, political, cultural and religious, and social-economic systems. Although various conceptual lenses have been adopted in the developing country SEA literature, the use of institutional theory and its various extensions to address political and cultural complexities seems to become more prominent, as shown in most of the contributions included in this special issue. This review is limited to leading accounting journals. SEA research increasingly published in other disciplines such as in management, social and environmental areas might provide a more comprehensive view in this research field. In this paper, inter alia , the authors review and synthesise the previous literature in a conceptual framework, illustrating and highlighting the importance of contextual framing of SEA in developing countries. Based on this review, the authors propose some ideas for a future research agenda aiming to advance the field. The authors expect this paper and the special issue to act as a reference point for emerging SEA researchers from developing countries to raise more scholarly impactful enquiries in this area.
Publisher: Emerald
Date: 16-02-2022
Abstract: Recent research has drawn attention to the tension between the Central and local governments in China regarding their roles in environmental protection. This paper aims to explore this tension and examine the extent to which local rovincial government’s environmental oversight has influenced the quality of corporate environmental disclosure in China. A s le of 198 listed companies in heavily polluting industries were selected to examine the relationship between their environmental disclosure quality and the respective local government’s environmental oversight level. The results provide evidence that local rovincial government’s environmental oversight significantly influences environmental disclosure in China. Despite the coercive pressure from the powerful Central government on corporate environmental disclosure, local rovincial governments are able to buffer the pressure and adjust the intensity of their environmental oversight on companies during the implementation of central policies to retain local economic and political interests. This may partially explain the persistent issue of low environmental disclosure quality in China. This study enriches our understanding of the significant role of local governments in China in enhancing or sometimes discounting the regulatory enforcement of the Central government on corporate environmental disclosure, pointing to the need for concerted efforts by both local and Central governments to advance environmental disclosure development. Research on environmental disclosure in developed countries has been well established in the literature. However, such research in developing nations is still limited, especially in China, the world largest developing country. The existing literature on environmental disclosure in China links it with either market demands, or regulatory enforcement from the Central government. The importance of local rovincial governments and their environmental oversight has long been ignored, which motivates this research.
Publisher: Emerald
Date: 31-08-2020
DOI: 10.1108/MEDAR-01-2020-0703
Abstract: The purpose of this paper is to provide insights into the barriers for sustainability reporting practices in five different countries in the Indo-Pacific region. This paper uses surveys and semi-structured interviews to explore the main barriers faced by the managers of listed companies in undertaking sustainability reporting. The findings of the study reveal that the main barriers for sustainability reporting are attributable to lack of knowledge and understanding, additional cost involved, time constraints, lack of awareness and education in sustainability reporting and a lack of initiatives from government. These vary between three groups of countries: those with more developed reporting, those with less developed reporting and those with strong cultural constraints to reporting. This study adapts Lewin’s field theory and three-step model of change to be applied to group dynamics at a broader country level rather than at an organisational level. The barriers identified in this paper are important for reporting companies to come up with strategies to mitigate existing barriers and for regulatory authorities to provide subsidies and other incentives to supplement the efforts of these listed companies. Also, non-reporting companies could use the findings as a measure of cautiousness to set up the necessary processes to have a smooth sustainability reporting process in their companies. This is one of the few studies that explore the barriers for sustainability reporting in five countries in the Indo-Pacific region.
Publisher: Emerald
Date: 12-1994
DOI: 10.1108/09513579410069849
Abstract: Many social accounting researchers refer to environmental pressure groups as being a major influence on companies′ decisions to disclose social information. Such a claim is, however, to date unsubstantiated. Virtually no empirical evidence has been produced which confirms or refutes this proposition. Similarly there is no literature on pressure groups′ interest in, or reaction to, corporate social disclosure (CSD). Provides the first, albeit exploratory, investigation of such pressure groups and their potential influence on the production of CSD. Results show that pressure groups are users of CSD and do attempt to influence companies′ disclosure practices. The environmental movement considers current CSD to be insufficient and low in credibility. The preferred corporate social report (for pressure groups) would include narratives and quantified terms, would be in the annual report and would be prepared by, certified by, and/or held by a body external to the company.
Publisher: Emerald
Date: 05-2001
DOI: 10.1108/09513570110389314
Abstract: Studies of environmental disclosure levels in companies’ annual reports have shown an increasing interest in the environment. A major part of this interest has become the development of a corporate environmental policy (CEP). This study considers the relationship between CEPs of Australian public companies and subsequent reporting and disclosure related to that policy found in their annual reports. The results show that Australian companies are surprisingly behind other countries in environmental reporting trends, and there are some major differences between the content of their environmental policies and their disclosures. Of particular importance is the finding that while companies appear to be reporting on the environment internally, they place a low priority on providing environmental performance data to external parties.
Publisher: Emerald
Date: 27-07-2021
DOI: 10.1108/MEDAR-11-2019-0609
Abstract: Within the board ersity literature, the issue of gender ersity has been extensively studied, however, limited research has examined whether gender ersity at board level has any influence on corporate social responsibility (CSR) decisions. This paper aims to fill this knowledge gap and shed light on whether, and how, gender ersity influences CSR related decisions. In total, 13 in-depth semi-structured interviews were conducted with board members of Australian companies to examine their perceptions of the effect of gender ersity. Although the findings show evidence that there is a general perception that gender ersity has the potential to influence board level decisions, this does not appear to translate to CSR decisions specifically. The results from the interviews identified that several issues and moderating factors interact with the gender-CSR relationship. The paper contributes significantly to the body of knowledge by going beyond the plethora of quantitative analyses. The results suggest that there is much work to be done to improve governance policy and mechanisms if boards are to see the potential for gender to have a positive impact on CSR decision-making. The study responds to calls for more research adopting qualitative studies, including interviews and case studies, to understand the complex interactions that take place during board decision-making. The findings provide useful insights for future research, practise and policymakers.
Publisher: Emerald
Date: 13-09-2021
DOI: 10.1108/QRAM-06-2020-0088
Abstract: The purpose of this paper is to explore how sustainability reporting is shaped by the global influences and particular national context where businesses operate. The paper uses both content analysis of published sustainability information and semi-structured interviews with corporate managers to explore how sustainability reporting is used to address unique social and environmental challenges in a developing country – Sri Lanka. The use of integrative social contracts theory in investigating sustainability reporting offers novel insights into understanding the drivers for sustainability reporting practices in this particular country. The findings reveal that managers’ perceptions about usefulness of sustainability reporting, local contextual challenges and global norms influence the extent to which companies engage in sustainability reporting and the nature of sustainability information reported. In particular, Sri Lankan company managers strive to undertake sustainability projects that are beneficial not only to their companies but also to the development of the country. However, while company managers in Sri Lanka are keen to undertake sustainability reporting, they face different tensions/expectations between global expectations and local contextual factors when undertaking sustainability projects and reporting. This is also showcased in what is ultimately reported in company annual reports, where some aspects of sustainability, e.g. social, tend to focus more on addressing local concerns whereas other disclosures are on issues that may be relevant across many contexts. Important insights for government and other regulatory authorities can be drawn from the findings of this study. By capitalising on the strong sense of moral duty felt by company managers, policymakers can involve the business sector more to mitigate the social and environmental issues prevalent in Sri Lanka. The findings can also be used by other developing countries to enable pathways to engage with the corporate sector to contribute to national development agendas through their sustainability initiatives and projects. While the usual understanding of developing country’s company managers is that they try to follow global trends, in Sri Lanka, this research shows how managers are trying to align their responsibilities at a national level with global principles regarding sustainability reporting. Therefore, this paper highlights how both hypernorms and microsocial rules can interact to define how company managers undertake sustainability reporting in a developing country.
Publisher: Emerald
Date: 29-09-2020
DOI: 10.1108/AAAJ-09-2016-2697
Abstract: In a state capitalist country such as China, an important influence on company reporting is the government, which can influence company decision-making. The nature and impact of how the Chinese government uses its symbolic power to promote corporate environmental reporting (CER) have been under-studied, and therefore, this paper aims to address this gap in the literature by investigating the various strategies the Chinese government uses to influence CER and how political ideology plays a key role. This study uses discourse analysis to examine the annual reports and corporate social responsibility (CSR) reports from seven Chinese companies between 2007 and 2011. And the data analysis presented is informed by Bourdieu's conceptualisation of symbolic power. The Chinese government, through exercising the symbolic power, manages to build consensus, so that the Chinese government's political ideology becomes the habitus which is deeply embedded in the companies' perception of practices. In China, the government dominates the field and owns the economic capital. In order to accumulate symbolic capital, companies must adhere to political ideology, which helps them maintain and improve their social position and ultimately reward them with more economic capital. The findings show that the CER provided by Chinese companies is a symbolic product of this process. The paper provides contributions around the themes of symbolic power wielded by the government that influence not only state-owned enterprises (SOEs) but also firms in the private sector. This paper also provides an important contribution to understanding, in the context of a strong ideologically based political system (such as China), how political ideology influences companies' decision-making in the field of CER.
Publisher: Elsevier BV
Date: 05-2004
Publisher: Oxford University Press (OUP)
Date: 08-2023
Abstract: Pityrogramma calomelanos and Pteris vittata are cosmopolitan fern species that are the strongest known arsenic (As) hyperaccumulators, with potential to be used in the remediation of arsenic-contaminated mine tailings. However, it is currently unknown what chemical processes lead to uptake of As in the roots. This information is critical to identify As-contaminated soils that can be phytoremediated, or to improve the phytoremediation process. Therefore, this study identified the in situ distribution of As in the root interface leading to uptake in P. calomelanos and P. vittata, using a combination of synchrotron micro-X-ray fluorescence spectroscopy and X-ray absorption near-edge structure imaging to reveal chemical transformations of arsenic in the rhizosphere–root interface of these ferns. The dominant form of As in soils was As(V), even in As(III)-dosed soils, and the major form in P. calomelanos roots was As(III), while it was As(V) in P. vittata roots. Arsenic was cycled from roots growing in As-rich soil to roots growing in control soil. This study combined novel analytical approaches to elucidate the As cycling in the rhizosphere and roots enabling insights for further application in phytotechnologies to remediated As-polluted soils.
Publisher: Informa UK Limited
Date: 03-04-2021
Publisher: Informa UK Limited
Date: 04-05-2018
Publisher: SAGE Publications
Date: 28-07-2020
Abstract: This study uses panel data to investigate the different roles of the Chinese government in influencing companies’ decision making about corporate environmental reporting (CER) via a two-stage process. The results show that the Chinese government appears to mainly influence the decision whether to disclose or not, but has limited influence on how much firms disclose. The results also show that the traditional model of authoritarian capitalism (under which state-owned enterprises [SOEs] are the major governance arrangement) is transforming into a new model. In the new model of authoritarian capitalism, the Chinese government uses newer, more sophisticated tools to manage both state-owned and non–state-owned companies. In addition, these new governance arrangements appear to be more efficient than the traditional model. The findings of this study have implications for both the Chinese government and for Chinese companies, as well as making important contributions to the literature and knowledge of CER in China.
Publisher: Informa UK Limited
Date: 02-07-2020
Publisher: Springer Berlin Heidelberg
Date: 2010
Publisher: Springer Science and Business Media LLC
Date: 05-07-2016
Publisher: Elsevier BV
Date: 08-2016
Publisher: Wiley
Date: 06-1999
Publisher: Emerald
Date: 05-06-2020
Abstract: This paper aims to investigate the disclosure of fraud-related activities in public sector organisations in Australia. Specifically, the study reviews and evaluates the level and nature of fraud control information in annual reports of Commonwealth agencies and bodies. The study uses a qualitative approach with the aim of expanding the body of empirical literature on disclosure of fraud control information in annual reports. The study further uses the theory of accountability – an essential concept for organisations that exist for public interest. The results show that there is some prima facie evidence of public accountability. However, these results suggest that current disclosures of fraud-related activities in annual reports are failing to ensure the public is aware of activities used to combat fraud and its implications for the public interest. The results have important implications for developing a framework for good reporting of fraud control activities. This research study adds to the limited body of knowledge regarding how public entities discharge their accountability in relation to their fraud control activities.
Publisher: Emerald
Date: 05-01-2010
DOI: 10.1108/09513571011010600
Abstract: The purpose of this paper is to examine the voluntary social and environmental disclosures made in the annual reports of Rothmans Ltd between the years of 1955 and 1999. The first part of the paper focuses on defining legitimacy theory as it has been used in accounting research, extending the current model of legitimacy that predominates, and discussing the potential of a resource‐based approach to testing the theory. A qualitative and quantitative approach to analysing annual report disclosures is presented, and this is one of the few studies to operationalise the variables under study as measures of resource flows. The paper considers legitimacy theory in light of disclosures made by Rothmans. An initial analysis provides qualitative ex les of expected attempts to legitimatise the corporation given the threat posed by the smoking and health debate. Further analysis conducted using a quantitative measure of resource flows controlled by one stakeholder group, contradicts those expected when compared with previous studies, and as a result of this an alternative conceptualisation of legitimacy theory is proposed. The paper considers one company in one industry and provides evidence from limited stakeholders groups. The results have implications for further research on social and environmental reporting that use a legitimacy framework. The paper provides one of the few studies to attempt to measure resource flows in order to proxy stakeholder influence on reporting. This therefore provides an alternative to the more common measures of legitimacy used in previous studies. These have predominantly been based on researcher judgement of the categorised text to determine whether they fit certain “legitimacy” criteria.
Publisher: MDPI AG
Date: 07-11-2021
DOI: 10.3390/SU132112294
Abstract: This study analyzes the Indonesian Village Fund (VF) Program by mapping each VF-related activity to all 17 SDGs (Sustainable Development Goals), and then determines an SDG-based VF allocation in 2018, 2019, and 2020. This study used data from all villages in Indonesia and is the most comprehensive study in Indonesia to address the knowledge gap between VF allocation and SDGs by analyzing the distribution of the use of the VF. The objectives of this paper are: (1) to provide the extent of VF usage to provide evidence on whether this utilization was aligned with the targeted SDGs, and (2) to provide information regarding village activities funded by the VF that were linked to each SDG. The results from this analysis can be used to encourage the Government to socialize and provide an understanding of SDGs to village leaders. Moreover, since Indonesia has developed Village SDGs, which are based on national SDG targets and localization of global SDGs to adapt to local culture as well as social and environmental conditions, it is recommended that other developing countries could formulate similar strategies to help achieve their national SDG targets and to develop rural areas in a more targeted way by prioritizing the most relevant issues. The study shares lessons learned from Indonesian experience in managing fiscal policy to more than 70,000 autonomous villages through the village fund program in the last five years.
Publisher: Emerald
Date: 25-09-2019
DOI: 10.1108/AAAJ-03-2013-1282
Abstract: The purpose of this paper is to examine how legitimacy is gained, maintained or repaired through direct action with salient stakeholders and/or through external reporting, by using a number of empirical case vignettes within a single case study organisation. The study investigates a foreign affiliate of a large multinational organisation involved in an environmentally sensitive industry. Data collection included semi-structured interviews with 26 participants, organisational reports and participation in the organisation’s annual environmental management seminar and a stakeholder engagement meeting. Four vignettes featuring environmental issues illustrate the complexity of organisational responses. Issue visibility, stakeholder salience and stakeholder interconnectedness influence a company’s action to manage legitimacy. In the short-term, environmental issues which affected salient stakeholders resulted in swift and direct action to protect pragmatic legitimacy, but external reporting did not feature in legitimacy management efforts. Highly visible issues to the public, regulators and the media, however, resulted in direct action together with external reporting to manage wider stakeholder perceptions. External reporting was used superficially, along with a broad suite of communication strategies, to gain legitimacy in the long-term decision about the company’s future in New Zealand. This paper outlines how episodic encounters to manage strategic legitimacy with salient stakeholders in the short-term are theoretically distinct, but nonetheless linked to continual efforts to maintain institutional legitimacy. Case vignettes highlight how pragmatic legitimacy via dispositional legitimacy can be managed with direct action in the short-term to influence a limited range of salient stakeholders. The way external reporting features in legitimacy management is limited, although this has predominantly been the focus of prior research. Only where an environmental incident damages legitimacy to a larger number of stakeholders is external reporting also used to buttress community support. The concept of legitimacy is comprehensively applied, linking the strategic and institutional arms of legitimacy and illustrating how episodic actions are taken to manage legitimacy in the short-term with continual efforts to manage legitimacy in the long-term. Stakeholder salience and networks are brought in as novel theoretical extensions to provide a deeper understanding of the interrelationships between these key concepts with a unique case study.
Publisher: Inderscience Publishers
Date: 2008
Publisher: Informa UK Limited
Date: 25-06-2020
Publisher: Emerald
Date: 04-02-2019
Abstract: This paper aims to investigate the key company characteristics which influence sustainability reporting by publicly listed companies in Sri Lanka. Panel data analysis is conducted to analyse sustainability reporting of 84 publicly listed companies from 2012 to 2015. Company size and usage of the GRI guidelines are found to be the most relevant company characteristics associated with sustainability reporting by listed companies in Sri Lanka. Unexpectedly, ownership and industry sector do not show strong influences on the extent of sustainability reporting over the study period compared with prior studies. Large companies which follow the GRI guidelines are more likely to report in an elaborate manner, indicating the influence of standards setting bodies in Sri Lanka. This means Sri Lankan companies pay attention to global business practices, given the current re-development phase Sri Lanka is experiencing after the end of the civil war. This study is one of the few studies that examine sustainability reporting in a country set against a backdrop of war in the South Asian region. Besides this, it extends the previous research on sustainability reporting and variables such as company ownership, GRI usage, company size and industry sector in a developing country context.
Publisher: Springer Science and Business Media LLC
Date: 17-03-2016
Publisher: Elsevier BV
Date: 10-2019
Publisher: Emerald
Date: 20-03-2017
DOI: 10.1108/AAAJ-01-2015-1933
Abstract: For more than three decades, researchers have been searching for evidence of corporate economic, social and environmental sustainability, the holy grail of corporate success in a socially and environmentally conscious world of the future. The vast majority of entities that researchers have investigated have focussed on the primary goal of profit maximisation, with only vaguely articulated (if any) social and environmental targets. Very little research has been undertaken to expose the inner workings of organisations that are striving primarily to improve environmental outcomes within a commercial setting. The purpose of this paper is to expose the inside details of an organisation that tried but failed, and highlights the role of power and politics in its demise. The “processual” or “contextualist” (Burns, 2000, p. 568) methodology adopted in this investigation has facilitated the interpretation and understanding of complex inter-relationships existing amongst key management personnel. The method steps undertaken included observation and documentation of organisational strategic and operational decision-making practices over a period of 22 months and the examination and analysis of over 800 documents prepared either by or about the organisation. Examining the inter-relationships of power and politics amongst key players during a period of significant change revealed an intense struggle for corporate survival between two management groups: the original “environmentalist” managers who prepared the entity for listing on the Australian Securities Exchange (ASX) and, the introduced “economic rationalist” managers who guided it through the post listing phase. A failure to effectively transition the power held over resources, decision-making and meanings from the old to the new managers proved to significantly challenge the organisation and possibly contributed to its ultimate demise. Some important lessons were highlighted, particularly the need to develop and establish shared understandings. It is suggested that for a business to move closer to being sustainable, rather than allowing one of the existing paradigms to dominate, a new business model needs to emerge. The practical implementation of conservation activities on a large commercial scale is a controversial notion. The investigation of this unique case through a period of significant change represents an important experiment in the quest for sustainability and reveals valuable lessons that may guide other organisations that follow in its wake.
Publisher: Emerald
Date: 18-05-2023
DOI: 10.1108/QRAM-03-2022-0042
Abstract: This paper aims to examine the nature and extent of disclosure on the use of big data by online platform companies and how these disclosures address and discharge stakeholder accountability. Content analysis of annual reports and data policy documents of 100 online platform companies were used for this study. More specifically, the study develops a comprehensive big data disclosure framework to assess the nature and extent of disclosures provided in corporate reports. This framework also assists in evaluating the effect of the size of the company, industry and country in which they operate on disclosures. The analysis reveals that most companies made limited disclosure on how they manage big data. Only two of the 100 online platform companies have provided moderate disclosures on big data related issues. The focus of disclosure by the online platform companies is more on data regulation compliance and privacy protection, but significantly less on the accountability and ethical issues of big data use. More specifically, critical issues, such as stakeholder engagement, breaches of customer information and data reporting and controlling mechanisms are largely overlooked in current disclosures. The analysis confirms that current attention has been predominantly given to powerful stakeholders such as regulators as a result of compliance pressure while the accountability pressure has yet to keep up the pace. The study findings may be limited by the use of a new accountability disclosure index and the specific focus on online platform companies. Although big data permeates, the number of users and uses grow and big data use has become more ingrained into society, this study provides evidence that ethical and accountability issues persist, even among the largest online companies. The findings of this study improve the understanding of the current state of online companies’ reporting practices on big data use, particularly the issues and gaps in the reporting process, which will help policymakers and standard setters develop future data disclosure policies. From these findings, the study improves the understanding of the current state of online companies’ reporting practices on big data use, particularly the issues and gaps in the reporting process – which are helpful for policymakers and standard setters to develop data disclosure policies. This study provides an analysis of ethical and social issues surrounding big data accountability, an emerging but increasingly important area that needs urgent attention and more research. It also adds a new disclosure dimension to the existing accountability literature and provides practical suggestions to balance the interaction between online platform companies and their stakeholders to promote the responsible use of big data.
Publisher: Emerald
Date: 06-06-2016
DOI: 10.1108/MEDAR-08-2015-0052
Abstract: This paper aims to examine the relationship between corporate governance, in particular board ersity, and corporate social responsibility (CSR) reporting among the top 150 listed companies in Australia over a three-year period. The quantitative analysis involving a longitudinal study is used where content analysis is undertaken to analyse the extent of CSR disclosures in annual reports. Regression analysis using panel data is used to analyse the potential association between CSR disclosure and five important board ersity measures, specifically independence, tenure, gender, multiple directorships and overall ersity measure. The results based on the regression analysis reveal that three of the board ersity attributes (gender, tenure and multiple directorships) and the overall ersity measure have the potential to influence CSR reporting. The relationship between independent/non-executive directors and CSR disclosure however is unclear. In addition, three of the control variables (firm size, industry and CEO duality) are found to have some influence on CSR disclosure, whereas board size and profitability are found to be insignificant. The results also indicate the existence of some possible interaction effects between gender and multiple directorships. The paper has implications for companies, for policymakers and for the professional development needs of board members. Australian companies should consider identifying board attributes that enhance CSR disclosures, as it has been shown in previous studies that CSR disclosure in Australia is low when compared to other developed countries. Moreover, given that there is such limited research linking board ersity and CSR disclosure, the results of this paper provide scope for further research. Moreover the paper contributes to the existing literature on board composition and CSR disclosure by extending the literature to board ersity and provides preliminary evidence of the influence of board ersity on CSR disclosure in Australia.
Publisher: Emerald
Date: 2006
DOI: 10.1108/18325910610654108
Abstract: Over the past decades, a plethora of papers have been written describing organisations' reaction to pressure on them to change their practices regarding the natural environment. These papers can broadly be classified into two groups, those research papers interested in organisations' activities and strategies to deal with environmental issues, and those concerned with the external reporting or disclosure of information regarding organisations' effects on the environment. What appears to be missing in this research is very much detailed analysis of the link between these two areas. This paper aims to address this issue. This paper, while calling for empirical work to be carried out to investigate this link further, discusses the assumptions made about this link in previous research and then theorises what our expectations for this link might look like given our current knowledge of reporting practices, and the abundance of reporting frameworks and guidelines that currently exist. The paper augments a model developed by Gray et al. in 1995 that suggests a hierarchy of responses to environmental pressures, within the context of organisational change. The augmentation adds an accounting element to the model by considering the reporting that organizations may undertake depending on their location in the change process. The model provides a basis for investigation of the link between organisational change as a result of environmental pressures, and reporting. The paper suggests a number of future research projects, using the model as a basis for empirical investigations. This paper extends an existing model to produce a comprehensive framework that provides a basis for further investigation of the relationship between accounting (albeit a broad definition of accounting to include environmental reporting) and organisational change.
Publisher: Wiley
Date: 08-07-2020
DOI: 10.1002/BSE.2577
Publisher: Informa UK Limited
Date: 09-2020
Publisher: Elsevier BV
Date: 02-2020
No related grants have been discovered for Carol Tilt.