The DOI matches its Crossref record.
A Survey of Sustainability Reporting Practices of Australian Reporting Entities
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.
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Citations
Cited by
Where firms choose to disclose voluntary environmental information
Villiers, C. D., & van Staden, C. J. (2011) · Journal of Accounting and Public Policy · doi:10.1016/j.jaccpubpol.2011.03.005 · Cited by 406
Hodge, K., Subramaniam, N., & Stewart, J. (2009) · Australian Accounting Review · doi:10.1111/j.1835-2561.2009.00056.x · Cited by 375
Pellegrino, C., & Lodhia, S. (2012) · Journal of Cleaner Production · doi:10.1016/j.jclepro.2012.02.022 · Cited by 207
Nigri, G., & Del Baldo, M. (2018) · Sustainability · doi:10.3390/su10124499 · Cited by 144
Corporate voluntary carbon disclosure strategy and carbon performance in the USA
Datt, R. R., Luo, L., & Tang, Q. (2019) · Accounting Research Journal · doi:10.1108/arj-02-2017-0031 · Cited by 103
Metadata
- Authors
- Frost, G., Jones, S., Loftus, J., & Laan, S.
- Venue
- Australian Accounting Review
- Publisher
- Wiley
- Published
- 2005-03
- Volume
- 15
- Issue
- 35
- Pages
- 89-96
- ISSN
- 1035-6908 (ISSN-L)
- 1835-2561
- OpenAlex
- W2049646041
- Cited by
- 219
- References
- 0
- FWCI
- 29.31
- Type
- journal article
- Language
- en
- Open access
- closed
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How to cite
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- CoChat. (2026). Citation check: A Survey of Sustainability Reporting Practices of Australian Reporting Entities. https://app.cochat.ai/papers/10.1111/j.1835-2561.2005.tb00256.x
- The paper
- Frost, G., Jones, S., Loftus, J., & Laan, S. (2005). A Survey of Sustainability Reporting Practices of Australian Reporting Entities. Australian Accounting Review. https://doi.org/10.1111/j.1835-2561.2005.tb00256.x
Data sources
Bibliographic data: Semantic Scholar, OpenAlex, Crossref.
Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.
