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Employee Voluntary Disclosures In Annual Reports: A Stakeholder Perspective, Pamela Kent, Carolyn Windsor, Tamara Zunker
Employee Voluntary Disclosures In Annual Reports: A Stakeholder Perspective, Pamela Kent, Carolyn Windsor, Tamara Zunker
Carolyn Windsor
Purpose The purpose of this study is to examine voluntary employee disclosures in Australian 2004 annual company reports applying Ullmann’s stakeholder theory. Design/methodology/approach A regression analysis of data from 970 ASX companies’ annual reports analysed company disclosures of employee-related information. Ullmann’s first dimension stakeholder power is represented by employee share ownership and large shareholders (block holders). The second dimension, corporate strategic posture is denoted by corporate governance best practices and corporate mission statements. Ullmann’s third dimension, economic performance is represented by profit per employee, debt to equity and Tobin’s Q. Findings We find that employee share ownership does empower employee …
The Bp Gulf Oil Spill: Public And Corporate Governance Failures, Carolyn Windsor, Patty Mcnicholas
The Bp Gulf Oil Spill: Public And Corporate Governance Failures, Carolyn Windsor, Patty Mcnicholas
Carolyn Windsor
Purpose: To critically examine public and corporate governance failures that we argue predisposed the BP oil spill in the Gulf of Mexico, the worst environmental disaster in United States (US) history. Design/methodology/approach: A critical examination of publicly available documentation to identify systemic governance flaws of a marketized government agency and BP’s self-regulated corporate governance. Findings: The spill was overseen by the US Federal Government agency, Minerals Management Service (MMS). Restructured by the Reagan Administration to mimic business, the MMS regulated and collected revenue from offshore oil leases, a conflict of interest that compromised this public agency’s integrity. Neo-classical economics and …
Voluntary Disclosure Of Ghg Emission Information, Janice Hollindale, Pamela Kent, Carolyn Windsor
Voluntary Disclosure Of Ghg Emission Information, Janice Hollindale, Pamela Kent, Carolyn Windsor
Carolyn Windsor
Purpose The purpose of this paper is to determine the nature of Australian public companies’ voluntary environmental management disclosures for companies making disclosures about their greenhouse gas emission performance and management in the year before and the year after the introduction of Australia’s National Greenhouse and Energy Reporting legislation, and to empirically test the hypothesized influence of several company characteristics on the quality of these disclosures. Design/methodology/approach The content of GHG performance and management disclosures made in annual reports and stand-alone sustainability reports of 1,766 (1,853) publicly listed Australian companies in 2007 (2009) is determined using an index of quality …