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)

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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

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