Sustainability reporting and reputation risk management: an Australian case study

Janine Hogan and Sumit Lodhia

International Journal of Accounting & Information Management, 2011, vol. 19, issue 3, 267-287

Abstract: Purpose - The purpose of this paper is to explore the ways in which a leading Australian public company uses sustainability reporting to respond to reputation risk arising from proposed regulation. Design/methodology/approach - The paper uses a case study approach and both qualitative and quantitative methods of content analysis. The qualitative component is based on a framework of reputation conceptualisations and image restoration strategies adopted from existing literature. Findings - The key findings of this paper are that the concept of reputation risk management (RRM) could assist in understanding what motivates sustainability reporting, and how proposed regulation could lead to a decrease in the quantity but increase in the quality of sustainability reporting. In addition, “honesty” is revealed as a potential RRM strategy. Originality/value - The paper extends existing research on the RRM thesis by studying an Australian case of a reputation‐damaging event over a number of reporting years, examining a range of sustainability reporting media, and adding a quantitative aspect to an otherwise qualitative research framework.

Keywords: Australia; Public companies; Sustainability; Sustainability reporting; Reputation; Risk management; Corporate image (search for similar items in EconPapers)
Date: 2011
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Persistent link: https://EconPapers.repec.org/RePEc:eme:ijaimp:v:19:y:2011:i:3:p:267-287

DOI: 10.1108/18347641111169269

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