Corporate governance and sustainability reporting in the Australian resources industry: an empirical analysis

Tricia Ong and Hadrian Geri Djajadikerta

Social Responsibility Journal, 2018, vol. 16, issue 1, 1-14

Abstract: Purpose - This study aims to evaluate the impact of corporate governance on sustainability reporting by investigating companies operating in the Australian resources industry. Design/methodology/approach - This study investigates the relationships between the total sustainability disclosures and, separately, the three aspects of sustainability disclosures – economic, environmental and social – and corporate governance mechanisms proxy by various attributes of board composition. The sustainability disclosures were scored usingOnget al.’s (2016) index. Findings - Significant positive correlations were found between the extent of sustainability disclosures and the proportion of independent directors, multiple directorships and female directors on the board. Originality/value - Unlike traditional content analysis methods, this study adopts a newly developed Global Reporting Initiatives-based reporting index that identifies companies with good sustainability performance by aligning companies’ disclosures to their sustainability performance.

Keywords: Australia; Corporate governance; Sustainability reporting; Hard and soft disclosures; Resources industry (search for similar items in EconPapers)
Date: 2018
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Citations: View citations in EconPapers (17)

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Persistent link: https://EconPapers.repec.org/RePEc:eme:srjpps:srj-06-2018-0135

DOI: 10.1108/SRJ-06-2018-0135

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