Extended performance reporting: an examination of the Australian mining industry

Using sustainability reporting to assess the environmental footprint of copper mining

“…Even though about 50% of the mining companies of 100 Australian Stock Exchange listed companies reported on material, energy and water as indicators of sustainability accounting reports (Yonvanich and Guthries, 2006), the actual data are not very useful for LCA because of lack of detail information and clarification to improve environmental performance. The companies should separate their energy consumption by type as either thermal heat or electrical energy, diesel input for machineries in detail for each machine type, source of electricity as produced on-site and imported from an off-site grid, the mix of fuel or sources of electricity in tabulated form for improvement of sustainability reporting and also to find specific opportunities for improvement measures to be implemented.…”

Social reports in Italian universities: disclosures and preparers’ perspective

“…Internationally, there is a significant amount of research published on corporate social and environmental reporting (e.g., Adams and Larringa-Gonzales, 2007;Gray, 2006;Gray and Bebbington, 1993;Gray et al, 1995;Guthrie and Mathews, 1985;Guthrie and Parker, 1990;Yongvanich and Guthrie, 2005;Parker, 2005;Zeghal and Ahmed, 1990). However, there has been little attention paid to public sector organisations social reporting.…”

Measuring the environmental sustainability performance of global supply chains: A multi-regional input-output analysis for carbon, sulphur oxide and water footprints

“…However, the limited research practitioner-oriented studies (see: Network for Business Sustainability (2012), Sustainalytics (2011), Mineral Products Association (2013) and academic and research works (refer to: Bassioni et al (2004), Yongvanich and Guthrie (2005), Singh et al (2007)) are typically lacking theoretical foundation and methodological robustness. More importantly, there is a lack of literature exploring how such environmental sustainability performance measurement studies undertaken at an industrial-level can inform the management of value chains as highlighted by Thoresen's (1999) attempt to answer research questions on how product, technological and operational environmental management may be aggregated to benefit industries.…”