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.
|Pages (from-to)||2 - 11|
|Number of pages||10|
|Journal||Australian Accounting Review|
|Publication status||Published - 2007|