- Title
- The association between firm characteristics and levels of corporate social and environment reporting in Australian and Indian organisations
- Creator
- Bhattacharyya, Asit; Cummings, Lorne; Staib, Robert
- Relation
- Getting the Balance Right: 9th CSEAR Australasian Conference. Getting the Balance Right: 9th CSEAR Australasian Conference: Proceedings (Thurgoona, N.S.W. 5-7 December, 2010)
- Relation
- http://www.csu.edu.au/faculty/business/account/csear10/publications.htm
- Publisher
- Centre for Social and Environmental Accounting Research (CSEAR)
- Resource Type
- conference paper
- Date
- 2010
- Description
- The guidelines within the Global Reporting Initiative (GRI) framework have increasingly become the international benchmark for organisational transparency and accountability across the world. This paper investigates corporate social and environmental reporting (SER) practices within an Australian and Indian context. SER disclosure has the potential to increase organisational competitiveness and profitability and thereby share price. The study investigates the SER practices of 100 small and large Australian and Indian organisations across five industries. Using 35 GRI based social and environmental indicators, the study evaluates disclosure information presented in annual reports and indicates that SER by Indian organisations is lower in quantity and poorer in quality than Australian organisations. Regression analysis is used to empirically examine the determinant of SER practices in both countries. Australian results indicate that the extent of total disclosure is significantly higher for large organisations in the Forestry and Paper, Industrial Engineering, Industrial Transport and Mining industries. Indian results indicate that total disclosure is significantly higher only for large organisations, particularly within the mining industry. Australian organisations with negative returns on total assets reported significantly higher social information the Indian organisations. The study found the extent of total disclosure is unrelated to organisational age, external auditor size, and extent of multinational influence for both countries.
- Subject
- social disclosure; environmental disclosure; GRI
- Identifier
- http://hdl.handle.net/1959.13/936110
- Identifier
- uon:12218
- Language
- eng
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