Research reports

The future of capital investment (PDF)
Gillian Vesty, Albie Brooks and Judy Oliver, 2015

At the heart of accounting is information; information not merely for its own sake but as the essential ingredient to effective decision making. This book of five case studies is the result of extensive online surveying of Australian companies during 2012 in collaboration with the International Federation of Accountants (IFAC) and The Prince’s Accounting for Sustainability Project. The case studies examined where, and if so how, sustainability issues were being incorporated into internal capital allocation decisions.

Eroding corporate water reporting? (PDF)
Matthew Egan, Geoff Frost and Zornitza Andreeva, 2015
A study of the Australian food, beverage and tobacco sector 

An exploration of 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.

Regulatory standards vs. non-regulatory guidelines: Financial stakeholders’ perspectives on the appropriate route to effective integrated reporting (PDF)
Dr Colin Higgins and Dr Wendy Stubbs, 2014

There is widespread recognition amongst financial stakeholders of Australian organisations that current reporting requires some changes. There is less agreement that integrated reporting is necessarily the best way forward, and little agreement about whether regulatory standards or non-regulatory guidelines are most effective at driving change.

Sustainability reporting: Practices, performance and potential (PDF)
CPA Australia and Global Reporting Initiative, 2013

This report addresses the critical issue of organisational capacity to report sustainability information. It investigates what tends to get in the way of non-financial reporting uptake, and explores the attributes of companies that have already made significant inroads in producing holistic and wide-ranging disclosures beyond those mandated by regulation.

The collection, integration and reporting of sustainability information within an organisation: State of practice (PDF)
Associate Professor Geoff Frost, Professor Stewart Jones and Associate Professor Philip Lee, 2012

The case studies contained in this report provide ‘coal face’ insights into the challenges confronted by businesses in their endeavours to shift from traditional business-as-usual, to innovative and sustainable business operations.

An exploration of the information needs of selected stakeholders of integrated reporting (PDF)

The stated aims of Integrated Reporting are to improve the quality of information available to providers of financial capital to enable a more efficient and productive allocation of capital, and in summary, to promote a more cohesive and efficient approach to corporate reporting, enhance accountability and stewardship, support integrated thinking that focuses on the creation of value over the short, medium and long term. Whilst overtly targeted at providers of financial capital, it is viewed as potentially beneficial to all stakeholders interested in an organisation’s ability to create value over time. The Framework was released in 2013, and it is valuable to explore the perspectives on expectations and usefulness of both preparers and the various targeted stakeholders, particularly at a time approaching the end of the 2014-17 ‘breakthrough phase’ and in light of the IIRC’s implementation feedback consultation.

This study undertaken by leading academics at Australian and New Zealand universities is prepared through in-depth interviews with four Australian companies producing integrated reports along with twenty stakeholders representing financial, environmental and civic. Integrated reporting is in relative infancy and has encountered challenges to its uptake in Australia perhaps more intensively than in other countries.

The study provides valuable insights as momentum builds towards achieving deeper mainstream adopting of , and, CPA Australia believes, significant to development in critical areas including dealing with complex and diverse information needs, and providing effective and accessible connectivity of information.

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