Show simple item record

dc.contributor.authorFaisal, F.
dc.contributor.authorTower, Greg
dc.contributor.authorRusmin, Rusmin
dc.date.accessioned2017-01-30T12:31:38Z
dc.date.available2017-01-30T12:31:38Z
dc.date.created2012-09-04T20:01:20Z
dc.date.issued2012
dc.identifier.citationFaisal, Faisal and Tower, Gregory and Rusmin, Rusmin. 2012. Legitimising corporate sustainability reporting throughout the world. Australasian Accounting, Business and Finance. 6 (2): pp. 19-34.
dc.identifier.urihttp://hdl.handle.net/20.500.11937/22482
dc.description.abstract

This paper explores corporate sustainability disclosure practices in a global context. A unique sample of 2009 sustainability reports from some of the world’s largest companies in 24 diverse countries are examined using a comprehensive disclosure index. These reports are analysed to better understand how company characteristics and institutional factors explain sustainability communication using a legitimacy theory framework. The world renowned Global Reporting Initiative 2006 guidelines are used as the benchmark disclosure index checklist. The empirical results indicate that the average level of sustainability disclosure is a surprisingly high 61.9 percent. Statistical analysis indicates that high profile industries and additional assurance procedures influence the disclosure of more sustainability information. Interestingly, companies operating in emerging country systems disclose more sustainability information than Anglo-Saxon or Communitarian jurisdictions. Consistent with legitimacy theory, these results suggest that these globally well known firms use sustainability disclosure as a legitimising tool.

dc.publisherUniversity of Wollongong
dc.relation.urihttp://ro.uow.edu.au/aabfj/vol6/iss2/3/
dc.subjectinternational business systems
dc.subjectSustainability disclosure
dc.subjectGlobal Reporting Initiative
dc.titleLegitimising corporate sustainability reporting throughout the world
dc.typeJournal Article
dcterms.source.volume6
dcterms.source.number2
dcterms.source.startPage19
dcterms.source.endPage34
dcterms.source.issn1834-2000
dcterms.source.titleAustralasian Accounting, Business and Finance
curtin.department
curtin.accessStatusFulltext not available


Files in this item

Thumbnail

This item appears in the following Collection(s)

Show simple item record