Please use this identifier to cite or link to this item: https://hdl.handle.net/1959.11/13473
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dc.contributor.authorAhulu, Helena Koteikoren
dc.contributor.authorYarram, Subbaen
dc.contributor.authorCooksey, Rayen
dc.contributor.authorFarooque, Omaren
dc.contributor.authorGibson, Brianen
dc.date.accessioned2013-09-30T16:44:00Z-
dc.date.created2012en
dc.date.issued2013-
dc.identifier.urihttps://hdl.handle.net/1959.11/13473-
dc.description.abstractThis thesis aims to determine the factors that encourage increased accountable and transparent corporate sustainability disclosures in promoting stakeholder responsiveness towards sustainability reporting. The study argues that the current low level of disclosure and lack of transparency, accountability and responsiveness in corporate sustainability disclosures require urgent attention. Currently, companies publish sustainability reports mainly to fulfil their legitimate obligations to society. Disclosures are often not balanced, as most companies tend to disclose positive rather than negative outcomes. This problem has widened the information gap between companies and stakeholders, especially those investors who aim to invest in socially responsible enterprises. It also becomes difficult for companies to raise capital for their sustainable development activities. Furthermore, lack of balanced disclosures has rendered sustainability reports less useful to primary stakeholders. Thus, increased transparent and accountable sustainability disclosure is warranted. There is an argument that since companies use societal resources, they should show accountability for the use of such resources through transparent disclosures; independent third parties can provide credibility of such disclosures through 'assurance reports'. Stakeholders can also rely on such disclosures if they are able to physically verify some of the projects undertaken by companies. Stakeholders, especially primary stakeholders, have long been left out of the company decision-making process. This study is of the view that inclusion of primary stakeholders in the corporate decision-making process will help companies to disclose transparent and accountable information. Disclosure of such information will also enhance the corporate legitimacy process. The current study is, therefore, motivated to explore empirically the specific factors that would push companies to increase their sustainability disclosures and also publicly provide transparent and accountable information.en
dc.languageenen
dc.titleSustainability Reporting, Accountability and Stakeholder Perspectives: An empirical analysis of Multinational Organizations in Australia, United Kingdom and South Africaen
dc.typeThesis Doctoralen
dcterms.accessRightsUNE Greenen
dc.subject.keywordsEconomic Development and Growthen
local.contributor.firstnameHelena Koteikoren
local.contributor.firstnameSubbaen
local.contributor.firstnameRayen
local.contributor.firstnameOmaren
local.contributor.firstnameBrianen
local.subject.for2008140202 Economic Development and Growthen
local.subject.seo2008910205 Industry Policyen
dcterms.RightsStatementCopyright 2012 - Helena Koteikor Ahuluen
dc.date.conferred2013en
local.thesis.degreelevelDoctoralen
local.thesis.degreenameDoctor of Philosophyen
local.contributor.grantorUniversity of New Englanden
local.profile.schoolAccounting and Financeen
local.profile.schoolUNE Business Schoolen
local.profile.schoolUNE Business Schoolen
local.profile.schoolAdministrationen
local.profile.emailhahulu@myune.edu.auen
local.profile.emailsyarram@une.edu.auen
local.profile.emailrcooksey@une.edu.auen
local.profile.emailofarooqu@une.edu.auen
local.profile.emailbgibson4@une.edu.auen
local.output.categoryT2en
local.record.placeauen
local.record.institutionUniversity of New Englanden
local.identifier.epublicationsrecordune_thesis-20120703-124049en
local.title.subtitleAn empirical analysis of Multinational Organizations in Australia, United Kingdom and South Africaen
local.access.fulltextYesen
local.contributor.lastnameAhuluen
local.contributor.lastnameYarramen
local.contributor.lastnameCookseyen
local.contributor.lastnameFarooqueen
local.contributor.lastnameGibsonen
dc.identifier.staffune-id:hahuluen
dc.identifier.staffune-id:syarramen
dc.identifier.staffune-id:rcookseyen
dc.identifier.staffune-id:ofarooquen
dc.identifier.staffune-id:bgibson4en
local.profile.orcid0000-0002-6346-1125en
local.profile.roleauthoren
local.profile.rolesupervisoren
local.profile.rolesupervisoren
local.profile.rolesupervisoren
local.profile.rolesupervisoren
local.identifier.unepublicationidune:13685en
dc.identifier.academiclevelAcademicen
dc.identifier.academiclevelAcademicen
dc.identifier.academiclevelAcademicen
dc.identifier.academiclevelAcademicen
dc.identifier.academiclevelAcademicen
local.title.maintitleSustainability Reporting, Accountability and Stakeholder Perspectivesen
local.output.categorydescriptionT2 Thesis - Doctorate by Researchen
local.thesis.borndigitalyesen
local.search.authorAhulu, Helena Koteikoren
local.search.supervisorYarram, Subbaen
local.search.supervisorCooksey, Rayen
local.search.supervisorFarooque, Omaren
local.search.supervisorGibson, Brianen
local.open.fileurlhttps://rune.une.edu.au/web/retrieve/699547dc-e6a0-408b-9623-ad50de2f6049en
local.open.fileurlhttps://rune.une.edu.au/web/retrieve/48632658-0d7f-4fc4-abb5-d09559593d26en
local.uneassociationYesen
local.year.conferred2013en
local.fileurl.openhttps://rune.une.edu.au/web/retrieve/699547dc-e6a0-408b-9623-ad50de2f6049en
local.fileurl.openhttps://rune.une.edu.au/web/retrieve/48632658-0d7f-4fc4-abb5-d09559593d26en
local.subject.for2020440401 Development cooperationen
local.subject.seo2020150505 Industry policyen
Appears in Collections:Thesis Doctoral
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