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

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  • Tricia Ong
  • Hadrian Geri Djajadikerta

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.

Suggested Citation

  • Tricia Ong & Hadrian Geri Djajadikerta, 2018. "Corporate governance and sustainability reporting in the Australian resources industry: an empirical analysis," Social Responsibility Journal, Emerald Group Publishing Limited, vol. 16(1), pages 1-14, November.
    • Handle: RePEc:eme:srjpps:srj-06-2018-0135
    DOI: 10.1108/SRJ-06-2018-0135
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    Citations

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    Cited by:

    1. Petra F. A. Dilling & Sinan Caykoylu, 2019. "Determinants of Companies that Disclose High-Quality Integrated Reports," Sustainability, MDPI, vol. 11(13), pages 1-31, July.
    2. Dolores Gallardo-Vázquez & María J. Barroso-Méndez & María L. Pajuelo-Moreno & Julio Sánchez-Meca, 2019. "Corporate Social Responsibility Disclosure and Performance: A Meta-Analytic Approach," Sustainability, MDPI, vol. 11(4), pages 1-33, February.
    3. Mihai Carp & Leontina Păvăloaia & Mihai-Bogdan Afrăsinei & Iuliana Eugenia Georgescu, 2019. "Is Sustainability Reporting a Business Strategy for Firm’s Growth? Empirical Study on the Romanian Capital Market," Sustainability, MDPI, vol. 11(3), pages 1-21, January.
    4. Caby, Jérôme & Coron, Clotilde & Ziane, Ydriss, 2024. "How does gender diversity in top management teams affect carbon disclosure and its quality: Evidence from the technological industry," Technological Forecasting and Social Change, Elsevier, vol. 199(C).
    5. Idris Mohammed & Bejamin K, Gugong & Abdulrahman O, Aliyu, 2024. "Board Attributes and Sustainability Reporting of Listed Firms in Nigeria: Moderated by Board Commitment," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 8(2), pages 1366-1376, February.
    6. Sumaia Ayesh Qaderi & Belal Ali Abdulraheem Ghaleb & Abdulwahid Ahmed Hashed & Sitraselvi Chandren & Zaimah Abdullah, 2022. "Board Characteristics and Integrated Reporting Strategy: Does Sustainability Committee Matter?," Sustainability, MDPI, vol. 14(10), pages 1-24, May.
    7. Sujatha Ravinarayana Bhat & Mohd Asrul Affendi Abdullah, 2023. "Factors Influencing Sustainability Reporting Practices among Listed Companies in Oman," International Journal of Economics and Financial Issues, Econjournals, vol. 13(3), pages 74-83, May.
    8. Kazemian, Soheil & Djajadikerta, Hadrian Geri & Said, Jamaliah & Roni, Saiyidi Mat & Trireksani, Terri & Alam, Md. Mahmudul, 2021. "Corporate governance, market orientation and performance of Iran's upscale hotels," OSF Preprints ajmvn, Center for Open Science.
    9. Mar Arenas-Parra & Susana Álvarez-Otero, 2020. "CSR Disclosure: The IPO Case," Sustainability, MDPI, vol. 12(11), pages 1-22, May.
    10. Razan Abdullah Al Rawaf & Abdulaziz Abdulmohsen Alfalih, 2023. "The Role of Governance in Achieving Sustainability in Family-Owned Business: Do Responsible Innovation and Entrepreneurial Culture Matter?," Sustainability, MDPI, vol. 15(7), pages 1-23, March.
    11. Zoltán Csedő & József Magyari & Máté Zavarkó, 2022. "Dynamic Corporate Governance, Innovation, and Sustainability: Post-COVID Period," Sustainability, MDPI, vol. 14(6), pages 1-21, March.
    12. Mariasole Bannò & Emilia Filippi & Sandro Trento, 2023. "Women in top echelon positions and their effects on sustainability: a review, synthesis and future research agenda," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 27(1), pages 181-251, March.
    13. Victor Oluwafemi Olorunsola & Mehmet Bahri Saydam & Hasan Evrim Arici & Mehmet Ali Köseoglu, 2024. "The predictive roles of financial indicators and governance scores on firms’ emission performance in the tourism and hospitality industry," Tourism Economics, , vol. 30(6), pages 1382-1403, September.
    14. Kim Beasy & Fred Gale, 2020. "Disrupting the Status-Quo of Organisational Board Composition to Improve Sustainability Outcomes: Reviewing the Evidence," Sustainability, MDPI, vol. 12(4), pages 1-18, February.

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