The objective of this study was to investigate the quantity and quality of voluntary environmental disclosures in the annual reports of firms listed by market capitalisation on the Australian Stock Exchange. The periods examined were those immediately prior and subsequent to the release of the...

Purpose: The purpose of this paper is to re-kindle debate about finding a conceptual and pragmatic basis for accounting and accountability researchers and to incorporate biodiversity management into the internal practices, routines and communication of organizations....

Purpose – Stakeholder theory provided the broad theoretical lens to explore environmental issues in small and medium enterprises (SMEs). The diversity in issues examined ranged from concern for immediate stakeholders, their industry group and the influence of global warming on their business...

Purpose – The purpose of this study is to identify the taxonomies, and the quality and quantity of environmental and social information disclosed in the annual reports of Australian firms. Design/methodology/approach – Using content analysis, and the broad categories of the Global Reporting...

Purpose – The purpose of this study is to illuminate the disclosure of biodiversity material contained in the reported information of 151 local government authorities (LGAs) in New South Wales, Australia. The introduction of the 1992 Convention on Biological Diversity (an international treaty...