Social and Behavioral Sciences Commons^™

Implementing A Sustainability Balanced Scorecard 'Dashboard' Approach To Assess Organisational Legitimacy, Tairan (Kevin) Huang, Matthew P. Pepper, Graham D. Bowrey

Graham Bowrey

Purpose: The purpose of this paper is to identify and determine the contributing factors which influence the contents of a firm‟s sustainability reporting through combined social and environmental accounting and management perspectives. Design/methodology/approach: This paper analyzes the disclosed sustainability indicators of a major Australian financial institution, Westpac, through the application of the research method content analysis. The theoretical framework will be shaped by the consideration of legitimacy theory and the Balanced Scorecard approach. Findings: The results indicate that the four perspectives of a traditional Balanced Scorecard are related to the main sources of influential inputs to Westpac‟s sustainability reporting – …