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https://hdl.handle.net/2440/66398
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Type: | Journal article |
Title: | A Survey of Sustainability Reporting Practices of Australian Reporting Entities |
Author: | Frost, G. Jones, S. Loftus, J. van der Laan, S. |
Citation: | Australian Accounting Review, 2005; 15(35):89-96 |
Publisher: | Australian Society of Certified Practicing Accountants |
Issue Date: | 2005 |
ISSN: | 1035-6908 1835-2561 |
Statement of Responsibility: | Geoff Frost, Stewart Jones, Janice Loftus, Sandra Van Der Laan |
Abstract: | This study examines the nature and extent of sustainability reporting practices in the various reporting media used by companies listed on the ASX (annual reports, discrete reports and websites). The sustainability reporting practices of the sample are compared with key indicators outlined in the GRI framework. The annual report is found to be the least valuable source of information on corporate sustainability in terms of the number of indicators observed and the diversity of the information provided. The discrete reports and websites provide greater levels of information on sustainability; however the overall levels of disclosure are generally low. |
Rights: | © 2005 CPA Australia |
DOI: | 10.1111/j.1835-2561.2005.tb00256.x |
Published version: | http://dx.doi.org/10.1111/j.1835-2561.2005.tb00256.x |
Appears in Collections: | Aurora harvest 5 Business School publications |
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