Eroding corporate water reporting?

This study of the Australian Food, Beverage and Tobacco Sector explores disclosures made by large Australian corporations about their impact on one of society’s critically sensitive and scarce resources − water. Attention is directed to public disclosures by large industrial consumers of water.

The report follows CPA Australia’s 2010 "Corporate Water Reporting: A Study of the Australian Food, Beverage and Tobacco Sector", and seeks to contrast the extent and quality of corporate water reporting examined at that time with current reporting practices, as examined in 2013 and 2014.

Effective integrated reporting: A call for change

For some time there has been a call for changes in corporate reporting within Australian organisations. 

This report highlights, integrated reporting (IR) is the latest development in an attempt to address these issues and reform corporate reporting. With IR gaining support, this study was designed to look at the role of regulatory and non-regulatory approaches, which would increase the effective adoption and spread of IR in Australia. This study is practical and focuses on the users of financial reports – rather than those preparing them – to examine if IR is able to meet the challenges and needs of users of annual reports.

    Date Title Topic Type
    24/06/15 Watch short videos to learn how other practitioners established themselves in practice Public practice Resource
    24/06/15 Overview of APES 230: Financial Planning Services (pdf) Financial planning  Resource
    2015 sample tax letters now available
    Taxation Resource
    24/06/15 ASIC revises its policy on auditor resignations Audit and assurance Resource
    24/06/15 Podcast: Which areas of the financial report is ASIC likely to focus on? Reporting Resource
    30/06/15  Hong Kong Human Capital Survey – English (pdf)
    Business management Media release
    30/06/15  Hong Kong Human Capital Survey – traditional Chinese (pdf)
    Business management
    Media release
    Statement from CPA Australia Chief Executive Alex Malley on Australia joining the Asian Infrastructure Investment Bank (AIIB) (pdf)
    Leadership Media release 
    15/06/15  Launch of CPA Australia Advice and Financial planning (pdf) Financial planning  Commentary
    24/06/15 2015 tax checklists now available
    Taxation Resource
    24/06/15 2015 superannuation fund return checklist now available Superannuation Resource
    24/06/15  Are you across your PI insurance obligations? Accounting Resource
    24/06/15  Outsourced services clause in sample terms of engagement letter   Public practice  Resource 
    24/06/15 We need to address global water reporting Accounting Commentary
    17/06/15 Proposed amendments on classification of liabilities (pdf) Reporting Resource
    17/06/15  Advising a family business: Live chat questions and answers Public practice Resource 
    17/06/15 APES 320: Quality Control for Firms Ethics Resource
    09/06/15  People management resources for practice managers Public practice Resource
    09/06/15  Lifting the professional, ethical and education standards in the financial services industry (pdf) Financial planning Resource
    09/06/15 China Human Capital Survey – English (pdf) Business management Media release
    09/06/15 China Human Capital Survey – simplified Chinese (pdf) Business management Media release
    05/06/15 CPA Australia to enter financial advice market (pdf) Financial planning Media release
    03/06/15 Top 10 non-audit breaches Public practice Resource
    03/06/15 Do you need a Public Practice Certificate? Public practice Resource
    03/06/15 Live chat: Advising family businesses Public practice Resource
    01/06/15 Public Sector Week Public sector Resource
    01/06/15 Is it wise that the UK has dropped the need to buy an annuity?  Superannuation Commentary
    01/06/15 Financial reporting – when more is less? Reporting Commentary
    27/05/15 Pre-requisites for public practice application forms Public practice Resource
    21/05/15 The keys to New Zealand's future (pdf) Accounting Media release
    13/05/15 Recorded webinar: Tax treatment of intellectual property Public practice Resource
    12/05/15 Small business a winner but Budget fails on a vision (pdf) Accounting Media release
    12/05/15 Australia's Federal Budget (pdf) Accounting Commentary
    11/05/15 Multinational tax and digital downloads (pdf) Taxation Media release
    08/05/15 Global tax reform: The solution Taxation Commentary
    06/05/15 Recorded webinar: Intellectual property Public practice Resource
    30/04/15 Globally converged IFRS: Myth or reality? Accounting Commentary
    30/04/15 New Zealand: Taking it to the next level Economics Media release
    29/04/15 Recorded webinar: The role of the accountant in multi-disciplinary teams Public practice Resource
    29/04/15 Alex Malley on Melbourne's 3AW Superannuation Commentary
    28/04/15 Standard setter’s future governance (pdf) Public sector Submission
    22/04/15 Live chat: Intellectual property issues for accountants Public practice Resource
    21/04/15 Super fund workflow sheet (doc) Superannuation Resource
    21/04/15 IAASB – ISA 800 and ISA 805 (pdf) Audit and assurance Submission
    17/04/15  APRA – simplification of reporting (pdf) Audit and assurance Submission
    16/04/15 New APESB mobile app Ethics Resource
    15/04/15 Applying for a limited AFS licence Financial planning Resource
    15/04/15 Ethics and professional indemnity in the workplace Ethics Resource
    14/04/15 Changes to the Code of Ethics for Professional Accountants Audit and assurance Resource
    10/14/14 South Australian State tax review (pdf) Taxation Submission
    01/04/15 Amendments to AASB 124 Related Party Disclosures Reporting Resource
    31/03/15 Proposed amendments to IAS 7 (pdf) Reporting Submission
    30/03/15 Tax reform Taxation Media release
    25/03/15 ASIC financial adviser register update Financial planning Resource
    18/03/15 Measuring the social impact of not-for-profits Not-for-profit Resource
    17/03/15 Charities caught in web of red tape Not-for-profit Commentary
    16/03/15 GS 005 Using the Work of a Management’s Expert Audit and assurance Resource
    06/03/15 Small business: Single touch payroll (pdf) Business management Submission
    04/03/15 Culture and simplicity key for audit committees Audit and assurance Commentary
    01/03/14 Future of the tax profession Taxation Resource
    25/02/15 Hong Kong Budget address – English (pdf) Taxation Media release
    25/02/15 Hong Kong Budget address – traditional Chinese (pdf) Taxation Media release
    18/02/15 Developments at the ethics boards: APESB and IESBA Ethics Resource
    18/02/15 GST reform: It’s time for a rational debate Taxation Media release
    13/02/15 AASB Action Alert Reporting Resource
    12/02/14 Better regulation and governance, enhanced transparency and improved competition (pdf) Superannuation Submission
    11/02/15 Compromise on R&D incentives (pdf) Accounting Media release
    10/02/15 Where next for large private company statutory reporting? Reporting Media release
    09/02/15 Leadership ructions in Canberra Leadership Commentary
    06/02/15 AASB issues two new Standards Reporting Resource
    06/02/15 Improving the Structure of the Code of Ethics for Professional Accountants (pdf) Ethics Submission
    05/02/15 Hong Kong tax survey results Taxation Media release
    04/02/15 Singapore: Revised Code of Professional Conduct and Ethics Ethics Resource
    03/02/15 CPA Australia applauds RBA's leadership Leadership Media release
    22/01/15 World economies, Australian government Economics Commentary
    21/01/15 Politicians need to show leadership Leadership Commentary
    15/01/15  New and revised auditor reporting standards Audit and assurance Resource
    13/01/15 No quick fix for global tax Taxation Commentary
    23/12/14 Where is the plan for our economic future? Economics Commentary
    20/12/14 Lessons in how to achieve tax reform quickly Taxation Commentary
    19/12/14 Integrating assurance is about both "who" and "how" Audit and assurance Commentary
    10/12/14 Reforming the financial advice sector Financial planning Media release
    07/12/14 FSI points to the need for global competitiveness Accounting Media release
    03/12/14 Showing emotion, disaggregation, interest rates, white lies Accounting Commentary
    28/11/14 ED 256 Removal of cross references (pdf) Reporting Submission
    24/11/14 ED 250 Australian groups with a foreign parent (pdf) Reporting Submission
    21/11/14 Recognition of deferred tax assets for unrealised losses (pdf) Reporting Submission
    17/11/14 China trade deal finally done (pdf) Accounting Media release
    12/11/14 WCOA, skilled occupation list, and employment Accounting Commentary
    11/11/14 Proposed changes to long association of personnel (pdf) Audit and assurance Submission
    07/11/14 Familiar look to ASIC’s focus areas for 31 December financial reports Reporting Media release
    30/10/14 New Zealand: New accounting and audit law Audit and assurance Media release
    15/10/14 Boris Johnson: Mayor or London, drinking whilst working Leadership Commentary
    14/10/14 Competitiveness agenda: It's a start but is it enough? Leadership Commentary
    02/10/14 CPA Australia helps investors get to the truth Audit and assurance Media release
    01/10/14 Transforming the public sector Public sector Resource
    01/10/14 Australia: Understanding auditing and assurance (pdf) Audit and assurance Resource
    29/09/14 Joint IASB submission: Macro hedging (pdf) Reporting Submission
    24/09/14 Australian audit reports 2005 – 2013 Audit and assurance Media release
    24/09/14 CPA Australia Audit Report Audit and assurance Commentary
    24/09/14 Financial Service Council proposal Financial planning Commentary
    23/09/14 China's 2015 economic outlook Economics Media release
    22/09/14 Australia – India agreement heralds new era of cooperation Leadership Media release
    19/09/14 CPA Australia members giving back to their communities Public sector Media release
    17/09/14 Joe Hockey and the budget, and Ministerial report cards Leadership Commentary
    16/09/14 Employee share schemes, Australia in the Asian Century Leadership Commentary
    11/09/14 Scotland secession, spousal opinions, and Emilio Botin Leadership Commentary
    10/09/14 New President for CPA Australia Leadership Media release
    05/09/14 Lift the professional, ethical and education standards (pdf) Financial planning Submission
    02/09/14 Long-term vision needed for Australian super policy Superannuation Media release
    01/09/14 Malaysia: Understanding auditing and assurance (pdf) Audit and assurance Resource
    29/08/14  Virgin Australia, Qantas, President Obama, and social media Leadership Commentary
    27/08/15 Asia-Pacific governance survey Ethics Resource
    27/08/14 Question Time and Treasurer Joe Hockey Leadership Commentary
    21/08/14 Clive Palmer, ASADA, NRL and Cronulla Sharks Leadership Commentary
    20/08/14 Australia's charities and not-for-profits submission (pdf) Not-for-profit Submission
    19/08/14 New Australia-Indonesia Joint Understanding Leadership Commentary
    18/09/14 Hong Kong regulatory proposals for audit (pdf) Audit and assurance Submission
    13/08/14 Accounting changes ahead for not-for-profits Reporting Commentary
    07/08/14 Non assurance services for audit clients (pdf) Audit and assurance Submission
    07/08/14 New anti-terrorism legislation and confusion about metadata Leadership Commentary
    05/08/14 Strategic direction of the public sector accounting standard-setter (pdf) Public sector Submission
    01/08/14 Financial System Inquiry: Interim report (pdf) Reporting Submission
    01/08/14 New guide helps investors see behind the numbers Reporting Media release
    31/07/14 Prudence gets a revival Reporting Commentary
    25/07/14 Markets demand collaboration on audit quality Audit and assurance Commentary
    24/07/14 Improving financial reporting Reporting Commentary
    18/07/14 What else should auditors be looking at? (pdf) Audit and assurance Submission
    01/07/14 How to improve disclosures in financial statements (pdf) Reporting Submission
    23/06/14 SMSF auditor independence: Everyone’s business Audit and assurance Commentary
    11/06/14 A clear path to smarter audits Audit and assurance Commentary
    11/06/14 Scepticism key to winning the fight against fraud Audit and assurance Commentary
    04/06/14 Natural Capital Protocol project Sustainability Resource
    27/05/14 Is prudence still a virtue? Reporting Commentary
    20/05/14  Proposed changes for non-assurance services Audit and assurance Submission
    01/05/14 Tax impediments facing Australian small businesses (pdf) Business management Submission
    30/04/14 Corporations Amendment (Streamlining of Future of Financial Advice) Bill 2014 (pdf) Financial planning Submission
    21/04/14 Assurance framework for the Emissions Reduction Fund (pdf) Audit and assurance Submission
    09/04/14 Professional indemnity insurance policy requirements for tax (financial) advisers (pdf) Financial planning Submission
    08/04/14 Continuing professional education policy requirements for tax (financial) advisers (pdf) Financial planning Submission
    08/04/14 Exposure draft TPB (I) D20/2014 – What is a tax (financial) advice service? (pdf) Financial planning Submission
    04/04/14 Strategic direction of audit standard-setter (pdf) Audit and assurance Submission
    31/03/14 Proposed amendments to IFRS for SMEs (pdf) Reporting Submission
    03/03/14 Proposed strategy and work plan 2014 – 2018 (pdf) Ethics Submission
    01/03/14 Submission to the Financial System Inquiry (pdf) Financial planning Submission
    27/02/14 Consolidated financial statements (pdf) Public sector Submission
    27/02/14 Disclosure of interests in other entities (pdf) Public sector Submission
    27/02/14 Investments in associates and joint ventures (pdf) Public sector Submission
    27/02/14 ED 51 Joint Arrangements (pdf) Public sector Submission
    27/02/14 Separate financial statements (pdf) Public sector Submission
    19/02/14 Corporations Amendment (Streamlining of Future of Financial Advice) Bill 2014 (pdf) Financial planning Submission
    21/10/13 Amendments to quality control standard (pdf) Audit and assurance Submission
    09/10/13 Proposed amendments to APES 110 (pdf) Ethics Submission
    30/09/13 Direct assistance from internal auditors (pdf) Audit and assurance Submission
    02/09/13 Resignation, removal and replacement of auditors (pdf) Audit and assurance Submission
    11/07/13 Proposed registration requirements for registered tax (financial) advisers (pdf) Financial planning Submission
    15/05/13 Superannuation Legislation Amendment (MySuper Measures) Regulation 2013 (PDF) Superannuation Submission
    13/05/13 A framework for audit quality (pdf) Audit and assurance Submission


    Auditor independence requirements (pdf)




    Disaster recovery toolkit  Business management Resource
    13/03/13 Standard on assurance engagements: General purpose water accounting reports (pdf) Audit and assurance Submission
    22/02/13 APES 310 Dealing with Client Monies (pdf) Ethics Submission
    15/02/13 Charity governance standards (pdf) Ethics Submission
    08/02/13 Proposed standard on review engagements (pdf) Audit and assurance Submission
    20/12/12 Responding to a suspected illegal act (pdf) Ethics Submission
    16/11/12 Reporting standards for superannuation (pdf) Superannuation Submission
    09/11/12 Standard APES 230: Financial Planning Services (pdf) Financial planning Submission
    01/10/12 Transparency, accountability and economic policy for governments (pdf) Reporting Resource
    16/05/12 Superannuation Legislation Amendment (further MySuper and transparency measures) Bill 2012 (PDF) Superannuation Submission
    16/03/12 Limited Recourse Borrowings by Superannuation Funds (Instalment Warrants) (pdf) Superannuation Submission
    19/01/12 Senate Inquiry into the Future of Financial Advice Bills 2011 (pdf) Superannuation Submission
    01/01/12 Australian Curriculum Review (pdf) Education Submission
    18/10/11 Future COAG regulatory reform agenda (pdf) Business management Submission
    24/10/10 ABC Learning collapse case study Education Resource
    13/01/03 An insight into the One.Tel collapse Education Resource
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