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

Carol Alison Adams, Geoffrey Frost

Research output: Contribution to journalArticleResearchpeer-review


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.
Original languageEnglish
Pages (from-to)2 - 11
Number of pages10
JournalAustralian Accounting Review
Issue number3
Publication statusPublished - 2007
Externally publishedYes

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