Business Commons^™

Csr Reporting: A Process For Supply Chain Legitimation, Graham D. Bowrey, Michael D. Clements, Bonnie Amelia Dean

Graham Bowrey

Purpose – This conceptual paper aims to explore the legitimating process of Corporate Social Responsibility (CSR) reporting in relation to supply chain management. The paper introduces a framework for the holistic evaluation of entire supply chain CSR reporting including the use of social audits.

Design/methodology/approach – This paper is based on a review of CSR reporting literature and the role of CSR reporting as a legitimation tool of organisations that operate in distinct supply chains. The theoretical lens of three perspectives of legitimation; structural-functionalist; social constructionist; and hegemonic, are used to assess the drivers behind organisations in a supply chain …

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 – …

A Regional Wil Model: Sharing A New Approach, Bonnie Amelia Dean, Graham D. Bowrey, Mike Clements

Graham Bowrey

As work-integrated learning (WIL) becomes embedded in the higher education sector, it presents an unprecedented opportunity for practitioners to learn from one another. The challenges of implementing a WIL program are widely known among the WIL community. These challenges often relate to the flexibility and diversity afforded models both within and between institutions. Many institutions have begun internally sharing practices; however, missing in the literature is circulation of this information to facilitate learning across domains. This paper is positioned in the nexus of WIL cross-institutional dissemination. It is hoped that this paper will achieve two aims, the dissemination and application …

Profiling Non-Executive Directors In Australia, C. L. Cortese, G. Bowrey

Graham Bowrey

This paper presents a profile of non-executive directors of Australia’s largest public companies. Using descriptive data, it assesses the extent to which these companies adhere to the requirements set down in the Australian Stock Exchange’s Principles of Good Corporate Governance. In relation to these profiles, the generic roles of non-executive directors are discussed and evaluated in terms of their actual and perceived independence from management. The paper concludes with an examination of the need for independence and questions whether competence, among other characteristics, is a more valuable characteristic of a non-executive director than independence.

Keeping Up Appearances: The Quest For Governance Legitimacy, Graham Bowrey

Graham Bowrey

An effective corporate governance structure is as crucial to a public sector organisation as it is to a private sector organisation. This paper reviews the profile of directors on governance boards of government controlled organisations and finds that, while the governance structures are similar with those in the private sector, the real power to set the strategic, financial and operational directions of these organisations is not in the hands of the directors, as it is in the private sector, but in the hands of the responsible ministers. This de-coupling, it is argued, is due to the perception that private sector …

The New Researcher, Graham Bowrey

Graham Bowrey

Purpose This poem is a reflection of the processes and associated emotions early career academic researchers may experience in preparing, presenting and publishing their research. Design/methodology/approach: Fictional poem Findings: This poem highlights that the processes an early career academic researcher undertakes to publish his/her research isn’t necessarily the hardest lesson to learn. Rather the hardest lesson is learning to cope with the mix of emotions they will experience during the process. Research Implications: Provides early career academic researchers, and their supervisors, a guide of what they can expect to experience during the first few years during their research. Originality/Value A …

Submission To The Independent Review Of The Environment Protection And Biodiversity Conservation Act 1999, Graham Bowrey, Ciorstan J. Smark

Graham Bowrey

Please find following a submission to the Independent Review of the Environment Protection and Biodiversity Conservation (EPBC) Act 1999. This submission focuses on reviewing the level of compliance with Section 516A (Annual reports to deal with environmental matters) of the EPBC Act 1999 by addressing the following questions raised in the Independent Review of the EPBC Act’s Discussion Paper: Question 37 – Does the Act contain sufficient comprehensive and appropriate range of enforcement mechanisms? Are those mechanisms capable of deterring and responding to contraventions of the Act? Question 40 – Does the Act provide sufficient guidance for decision makers in …

Australian Commonwealth Public Sector Environmental Reporting In A New Public Managerialism Environment, G. Bowrey

Graham Bowrey

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 …