Please use this identifier to cite or link to this item: https://hdl.handle.net/1959.11/11101
Title: Are Social Issues Relegated to the Backburner? An analysis of CSR Reports of Australian MNEs
Contributor(s): Ahulu, Helena Koteikor (author); Kotey, Bernice A  (author); Farooque, Omar  (author)orcid 
Publication Date: 2010
Handle Link: https://hdl.handle.net/1959.11/11101
Abstract: Using the GRI guidelines this paper examines changes in reporting/disclosure for three main areas of sustainability disclosure (such as, environmental, social, economic, product responsibility, human right and labour practice and decent work categories) of Australian MNEs between 2004 and 2007. Based on non-parametric method of study, it provides evidence that most of the material changes in disclosure happened in environmental category than that of social, economic and other areas. While increased disclosure in specific environmental areas are worth reporting, it is of concern for not having similar improvement in other sustainability disclosure categories by Australian MNEs to ensure corporate social responsibility of corporate firms. The findings of this paper would provide insights to the policy makers to develop appropriate strategy for the creation of societal values and sustainable economic growth by the corporate citizens.
Publication Type: Conference Publication
Conference Name: 22nd APC: Twenty-Second Asian Pacific Conference on International Accounting Issues, Gold Coast, Australia, 7th - 10th November, 2010
Conference Details: 22nd APC: Twenty-Second Asian Pacific Conference on International Accounting Issues, Gold Coast, Australia, 7th - 10th November, 2010
Source of Publication: Program and Proceedings of the Twenty-Second Asian Pacific Conference on International Accounting Issues, p. 114-114
Publisher: Bond University & California State University
Place of Publication: Australia
Field of Research (FOR): 150106 Sustainability Accounting and Reporting
HERDC Category Description: E3 Extract of Scholarly Conference Publication
Other Links: http://www.apconference.org/main.asp?goto=openPage.asp&pid=72
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