Regulating transparency and disclosures on modern slavery in global supply chains (PDF)
Justine Nolan, Jolyon Ford, Professor M. Azizul Islam, 2019
Human rights are increasingly featuring in emerging corporate governance practices. Most notable in Australia has been the passing of the Modern Slavery Act 2018. Similar to overseas developments such as those in the UK, Australian companies with an annual turnover greater than $100 million will be required to prepare a modern slavery statement reporting on their operations and supply chain practices, including due diligence and remediation processes. Affecting an estimated 3000 entities, this new reporting regime is part of global efforts to relieve the plight of an estimated 40 million victims of modern slavery around the world. Effective reporting will require cross-disciplinary involvement across organisations, and this CPA Australia funded research project will serve as an important introduction for accountants on the rational, nature and implications of the modern slavery reporting regime.
Financial Stability Board’s Task Force on Climate-related Disclosures: Implications for Australian business and corporate reporting (PDF)
Dr John Purcell FCPA, 2017
The Task Force on Climate-related Financial Disclosures (TCFD) was established in 2015 to develop a set of voluntary, consistent disclosure recommendations for use by companies in providing information to investors, lenders and insurance underwriters about their climate-related financial risks. This paper explores the TFCD’s recommendations and their implications for corporate reporting.
Carbon reporting: Regulatory and voluntary disclosures (PDF)
Cornelia Beck, Geoff Frost, Stewart Jones, Zornzita Baker, 2016
A longitudinal study of ASX listed companies drawn from the national greenhouse and energy reporting act register.
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.
Directors' liability for forward-looking information disclosure (PDF)
CPA Australia, 2015
Why and how the controversy has arisen in the contexts of Australian corporate law and our broader attitudes towards the law
Enthusiasm in Australia for integrated reporting (IR) has been shrouded in concern about corporate and director liability. The paper seeks to demystify these current circumstances, and in doing so, provide the basis of a more certain way forward.
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.