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- Banking disclosures (1)
- Environmental reporting; Equator Principles; Legitimation; Hongkong and Shanghai Banking Corporation (HSBC); Bank of China (1)
- Equator principles (1)
- Public sector environmental reporting; New Public Managerialism; NPM Reporting Paradox; FMA Act 1997; CAC Act 1997; and EPBC Act 1999 (1)
Articles 1 - 3 of 3
Full-Text Articles in Business
Responsible Financing?: The Equator Principles And Bank Disclosures, J. Andrew
Responsible Financing?: The Equator Principles And Bank Disclosures, J. Andrew
Faculty of Business - Accounting & Finance Working Papers
The purpose of this paper is to consider the impact of the Equator Principles on banking disclosures. The research explores whether signatory banks are disclosing information related to their obligations under the Equator Principles and discusses the types of disclosures being made publicly available. The research illustrates that banks are disclosing very little information to help users assess the impact the Equator Principles have had on these banks practices. It is also suggested that banks are reframing their identity through these principles, but it is still difficult to assess whether this is also transforming practice. There is little academic research …
Corporate Social Responsibility Reporting Of Two Note-Issuing Banks In Hong Kong, F. Hui, G. Bowrey
Corporate Social Responsibility Reporting Of Two Note-Issuing Banks In Hong Kong, F. Hui, G. Bowrey
Faculty of Business - Accounting & Finance Working Papers
The environmental performance and management disclosure of organisations has over the past decade come under increased scrutiny due to a number of factors including, in particular, the impact organisations have had on the world’s environment and the corresponding rapid change in the world’s climate. These concerns have made organisations, including financial institutions, review the level of their environmental performance and management disclosures to demonstrate, amongst other objectives, their level of social responsibility. Financial institutions due to the nature of their business are not generally seen to contribute directly to the degradation of the environment however they do provide the funds …
Australian Commonwealth Public Sector Environmental Reporting In A New Public Managerialism Environment, G. Bowrey
Faculty of Business - Accounting & Finance Working Papers
The environmental impact of organisations operations on the environment has come under significantly increased public awareness, over the past two decades. Even so, most organisations in Australia are not required by regulation to report on the impact of their organisations on the environment. Some organisations have been voluntarily providing reports to varying degrees on their environmental performance and management, however the only legislated environmental reporting requirement for private sector organisations in Australia is to report breaches of environmental laws and licences in their annual reports (Section 299(1) Corporations Act 2001). In the public sector the situation is slightly different. The …