Open Access. Powered by Scholars. Published by Universities.®
Articles 1 - 1 of 1
Full-Text Articles in Business
Measuring The Quality And Identifying Influencing Factors Of Sustainability Reporting: Evidence From The Resources Industry In Australia, Siew Hoon Ong
Theses: Doctorates and Masters
The lack of a standardised reporting framework in sustainability reporting has resulted in companies producing unaudited generic sustainability information that are not reflective of companies’ actual sustainability performance. The disclosures also differ in quality and hinder comparison. This study addresses these problems with the development of a new scoring index that integrates the hard and soft principles in Clarkson, Li, Richardson and Vasvari’s (2008) environmental index with performance indicators of the Global Reporting Initiatives (GRI) framework. The newly developed index comprises all three aspects of sustainability (economic, environmental and social) and adopts a standardised scoring scale that is reflective of …