Companies can build strong reputations on a foundation of sound corporate governance and reporting. This page presents research and provides resources on:
Developed by RMIT in collaboration with CPA Australia, this research provides an analysis of the Sustainable Development Goals (SDGs) disclosure practices and trends – between 2018 to 2020 – by the top 150 Australian public-listed companies (ASX150). The findings indicate the extent of awareness, commitment and governance support for the SDGs has substantially improved, indicating Australian companies have growing commitment, greater transparency and accountability towards sustainable development.
Prepared by Associate Professor Wendy Stubbs, Monash University and Associate Professor Colin Higgins, Deakin University, 2020 - This study canvasses reporting managers’ decision-making processes in selecting reporting frameworks, how they are using these frameworks and the challenges associated with navigating this complex landscape.
Associate Professor Wendy Stubbs and Associate Professor Colin Higgins, 2020 - Recent years have seen a turning point in the development of corporate reporting towards more meaningful and accessible communication of an entity’s position, performance and prospects. Understanding the role of integrated reporting (IR) will be a key driver in shaping our understanding of what constitutes a ‘better corporate report’, how it might be achieved, and what its limitations are within the totality of corporate disclosure. This summary of research findings from academics at Monash and Deakin universities spanning 2012 to 2019 provides a practical and applied understanding of the complex context of IR’s evolution, potentially informing both its future and shape.
Research papers and reports exploring the values and challenges of integrated reporting
Gillian Vesty, Albie Brooks and Judy Oliver, 2015 - At the heart of accounting is 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.
Matthew Egan, Geoff Frost and Zornitza Andreeva, 2015 - 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.
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.
CPA Australia and Global Reporting Initiative, 2013 - This report addresses the critical issue of organisational capacity to report sustainability information. It investigates what gets in the way of non-financial reporting uptake and explores the attributes of companies that have already made significant inroads in producing wide-ranging disclosures beyond those mandated by regulation.
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 shifting from traditional ‘business-as-usual’ to innovative and sustainable business operations.
This study, undertaken by leading academics at Australian and New Zealand universities, is informed by in-depth interviews with four Australian companies producing integrated reports along with twenty stakeholders representing financial, environmental and civic perspectives.
The following titles are available for members to borrow from the CPA Australia library. You’ll need an online account with us to access these resources.
It's critical to enable directors and managers to provide effective stewardship for their companies to excel. The following resources form part of the work CPA Australia is doing to promote sound corporate governance and transparency in our industry.
Singapore Governance and Transparency Index
CPA Australia has sponsored the Governance and Transparency Index since its inception in 2009. We continue to support the enhanced Singapore Governance and Transparency Index (SGTI). It assesses all companies listed on the Singapore Exchange on their corporate governance disclosure and practices, as well as the timeliness, accessibility and transparency of their financial results announcements.
CPA Australia reports
Latest ASX Corporate Governance Principles and Recommendations, 4th Edition Changes
Listed entities will be required to comply with the updated ASX Corporate Governance Principles and Recommendations from the first full financial year commencing on or after 1 January 2020. Members of CPA Australia need to be aware of the steps that the board and management must take to be compliant and also recognise that many unlisted entities will use the revised Principles and Recommendations as a guide to best practice.
Directors' liability for forward-looking information disclosure
Enthusiasm in Australia for integrated reporting (IR) has been shrouded in concern about corporate and director liability. This paper seeks to demystify these circumstances and provide a foundation for a more certain way forward.
Corporate governance case studies
Strong corporate governance and transparency are critical for business success. Boards and senior management are constantly being challenged by evolving risks brought about by changing strategic and business landscapes, emerging technologies and increasing cyber threats.
This collection of case studies aims to raise awareness and promote thoughtful discussions on key corporate governance issues in companies across several markets, particularly in Asia. The facts and issues presented are based on publicly available information covering boards, board committees, ownership structure, corporate governance rules and regulations, auditors and remuneration.
The digital future for corporate reportingarticle·Published onSholto MacphersonVisit INTHEBLACK
Integrated reporting becomes fitter for purposearticle·Published onGary AndersVisit INTHEBLACK
Investor calls for ESG reporting heat uparticle·Published onClaire Grayston FCPAVisit INTHEBLACK
Integrated reporting: Show value, build trustarticle·Published onGary AndersVisit INTHEBLACK
Corporate sustainability and ESG: counting on accountantsarticle·Published onCameron CooperVisit INTHEBLACK
The green future of sustainable financearticle·Published onSusan MuldowneyVisit INTHEBLACK