Purpose The purpose of this paper is to explore the biodiversity and threatened species reporting of the top 150 Fortune Global companies. The paper has two main objectives: to explore the extent to which the top 150 Fortune Global companies disclose information about their biodiversity and species conservation practices, and to explore the effects of biodiversity partners and industry on companies’ biodiversity and threatened species reporting. Design/methodology/approach The study’s sample is the top 150 Fortune Global companies. Each company’s fiscal year ending 2014 annual report, its 2014 sustainability report, and its company website were content analyzed for evidence of biodiversity and threatened species reporting. This content analysis is supplemented by a detailed analysis that focusses on the sample’s top five reporters, including a phone interview with a senior sustainability manager working at one of these companies. Finally, a regression analysis was conducted to examine the associations between companies’ biodiversity and threatened species reporting and the presence/absence of biodiversity partners and a company’s industry F&C Asset Management industry category. Findings The reporting on biodiversity and threatened species by the top 150 Fortune Global companies is quite limited. Few companies (less than 15) are providing any substantial reporting. It was further observed that even among the high scoring companies there is a lack of consistent reporting across all index items. A subsequent empirical examination of these companies’ disclosures on biodiversity and threatened species showed a statistically positive association between the amount of reporting and companies’ holding of biodiversity partnerships. It was also observed that firms categorized as red- and green-zone companies made more disclosures on biodiversity and threatened species than amber-zone companies. Originality/value This is the first study to systematically analyze corporate disclosures related to threatened species and habitats. While some prior studies have included the concept of biodiversity when analyzing organizations’ environmental disclosures, they have done so by examining it as one general category out of many further categories for investigating organizations’ environmental reporting. In the present study, the focus is on the specific contents of biodiversity disclosures. As such, this study has the twin research objectives of seeking to illuminate the current state of biodiversity and threatened species reporting by the world’s largest multinationals and provide an appreciation for how certain organizational and industry variables serve to influence these reporting practices. These multiple insights offer companies, and potentially regulators, understanding about how to include (or extend) disclosures on biodiversity loss and species under threat of extinction.

Purpose The purpose of this study is to examine the impacts of board gender composition, board independence and the existence of a board sustainability committee on the corporate social and environmental performance of Australian firms. Design/methodology/approach The dataset comprises 2,188 Australian Securities Exchange listed firm-year observations (407 individual firms) from 2004 to 2015. The ASSET4 environmental, social and governance database is used to measure corporate social and environmental performance and their sub-dimensions. Findings Our results show that firms with higher board gender composition, greater board independence and sustainability committees tend to have better social and environmental performance. This paper also provides empirical evidence of the positive association of these variables on the sub-dimensions of social and environmental performance. The results are robust after controlling for self-selection and various forms of endogeneity. Originality/value This is the first study that examines the relationship between sustainability committees and corporate social and environmental performance in the context of Australia. This study also overcomes the relatively small sample size and shorter study period issues of similar studies in Australia that provide inconclusive evidence on the relationship between each of board gender composition, board independence and corporate social and environmental performance.

We examine whether the presence of female board members has any impact on the cost of debt among Australian listed companies. We find that female presence on the board is negatively associated with the cost of debt. Most importantly, our findings support the argument of critical mass theory that a certain threshold of gender balance is required for enhancing board effectiveness. Our results are valid irrespective of alternate model specifications and endogeneity issues. Overall, the results provide support to the ASX Corporate Governance Principles and Recommendation for the appointment of female directors on corporate boards.

We present here a simple and direct electrochemical method of depositing a porous Palladium-Polyaniline (Pd-PANI) nanofiber film on conducting surfaces. The one step method consists of the in situ polymerization of aniline in the solution and simultaneous formation of a film of Pd-PANI. The scanning electron microscopy (SEM) images show a dendritic structure and energy dispersive X-ray analysis (EDAX) and XPS confirm the presence of Pd in the nanofiber film. The cyclic voltammetric studies in acid media show a large electroactive surface area and high hydrogen absorption capacity of the porous film. The excellent electrocatalytic activity of Pd-PANI nanofiber film has been confirmed from the electro-oxidation reaction of formic acid in acidic media and alcohols (ethanol and methanol) in alkaline medium, making it a potential candidate for direct fuel cells (DFCs) in both acidic and alkaline media.

We report in this study that a thin film of Pd nanoparticles dispersed in 3,4-polyethylenedioxythiophene (PEDOT) shows remarkable electrocatalytic activity toward hydrogen evolution reaction in acid medium and ethanol electro-oxidation reaction in alkaline medium. The method of preparation of Pd−PEDOT nanocomposite film involves the formation of Pd nanoparticles by the dissolution of Pd anode and simultaneous oxidative polymerization of 3,4-ethylenedioxythiophene followed by deposition as a thin film on the gold substrate. The highly enhanced catalytic activity of the nanocomposite film with a relatively low Pd concentration is attributed to the higher catalytic activity of nanosized Pd on gold substrate and the electrically conducting path provided by the PEDOT matrix.