2. Non-financial and sustainability reporting

Integrated reporting and assurance

Investors, stakeholders and governments put pressure on firms to make non-financial disclosures, evaluating the firm’s performance against stated corporate social responsibility criteria. Corporate social responsibility covers several dimensions, including compliance with environmental standards, employment standards, human rights standards and fair taxation obligations. Technology has an important role in social reporting. With the production of CSR information comes with it the demand for assurance services.


Publications

  • Hollindale, Janice, , Routledge, James, & (2019) Women on boards and greenhouse gas emission disclosures. Accounting and Finance, 59(1), pp. 277-308.
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  • , , & (2018) Legitimising corporate reputation in times of employee distress through disclosure: Media exposure in the electronic manufacturing services industry in China. Accounting Research Journal, 31(1), pp. 22-45.
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  • & Mui, Grace Y. (2015) Social audit failure: Legal liability of external auditors. In Rahim, Mia Mahmudur & Idowu, Samuel O. (Eds.) Social Audit Regulation. Springer, Switzerland, pp. 281-299.
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  • , Clarkson, Peter M., & Gold, Daniel L. (2013) The cost of carbon : capital market effects of the proposed emission trading scheme (ETS). Abacus : A Journal of Accounting, Fnance and Business Studies, 49(1), pp. 1-33.
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  • & Humphrey, Jacquelyn E. (2013) Does board gender diversity have a financial impact? Evidence using stock portfolio performance. Journal of Business Ethics.
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  • Clarkson, Peter, Michael , Overell, & (2011) Environmental reporting and its relation to corporate environmental performance. Abacus, 47(1), pp. 27-60.
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  • Overell, Michael, , & Clarkson, Peter (2008) Environmental reporting in the Australian mining industry : complying with regulation or meeting international best practice? Australian Business Law Review, 36, pp. 137-154.
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