Managing social and environmental performance: do companies have adequate information?

Adams, C. A. and Frost, G. R. (2007) Managing social and environmental performance: do companies have adequate information? Australian Accounting Review, 17(43), pp. 2-11. (doi: 10.1111/j.1835-2561.2007.tb00331.x)

Abstract

The commonwealth government has again explored the issue of mandatory social and environmental reporting by companies. This paper reviews the for-and-against arguments. We investigate the capacity for Australian organisations to voluntarily provide adequate social and environmental information by undertaking an analysis of current reporting practices with a focus on the reporting of performance-related information. To understand whether Australian companies are achieving best practice we benchmark disclosure against a sample of British companies.

• Item Type: Articles
• Status: Published
• Refereed: Yes
• Glasgow Author(s) Enlighten ID: Adams, Professor Carol
• Authors: Adams, C. A., and Frost, G. R.
• College/School: College of Social Sciences > Adam Smith Business School > Accounting and Finance
• Journal Name: Australian Accounting Review
• Publisher: Wiley-Blackwell Publishing Asia
• ISSN: 1035-6908
• ISSN (Online): 1835-2561