Mine site-level water reporting in the Macquarie and Lachlan catchments: a study of voluntary and mandatory disclosures and their value for community decision-making

Leong, Shane; Hazelton, James; Taplin, Ros; Timms, Wendy; Laurence, David

doi:10.1016/j.jclepro.2014.01.021

Cited by 40 publications

(31 citation statements)

References 34 publications

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“…Specifically, we noted that the revealed information is inferior to the recommendations established in the GRI, which limits its usefulness in decision‐making processes. Our results extend the empirical evidence observed for environmental information in specific industries (i.e., Adler et al, ; Boiral, ; Kleinman et al, ; Leong et al, ; Talbot & Boiral, , ) or the level of CSR information standardisation (i.e., Belal & Owen, ; Lock & Seele, ; Michelon et al, ).…”

Section: Discussionsupporting

confidence: 88%

“…However, research has analysed the environmental information reported (or not reported), in general, in specific industries (Adler, Mansi, Pandey, & Stringer, ; Boiral, ; Kleinman, Kuei, & Lee, ; Leong, Hazelton, Taplin, Timms, & Laurence, ; Talbot & Boiral, , ) or the level of CSR information standardisation (Belal & Owen, ; Lock & Seele, ; Michelon, Pilonato, & Ricceri, ).…”

Section: Introductionmentioning

confidence: 99%

See 1 more Smart Citation

Are cultural values sufficient to improve stakeholder engagement human and labour rights issues?

Cubilla‐Montilla

Librero

Galindo-Villardón

et al. 2019

Corp Soc Responsibility Env

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The complexity of the business world and current business models has motivated an increasing number of companies to disclose corporate information through sustainability reports. This reporting and stakeholders engagement may bring shared value to business and society in general although working towards sustainable development goals. This work adopts a new analytical approach by determining the global reporting initiative indicators related to labour practices and decent work, human rights, society, and product responsibility that are reported less frequently by companies. The final

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Section: Discussionsupporting

confidence: 88%

Section: Introductionmentioning

confidence: 99%

Are cultural values sufficient to improve stakeholder engagement human and labour rights issues?

Cubilla‐Montilla

Librero

Galindo-Villardón

et al. 2019

Corp Soc Responsibility Env

View full text Add to dashboard Cite

show abstract

“…Although the environmental disclosure literature has recently increased its focus on carbon and greenhouse gas emissions (Ben Amar & McIlkenny, ; Calza et al, ; Stanny, ; Sullivan & Gouldson, ), research on water‐related issues, especially water disclosure practices, is exceptionally scant. In fact, the very few water‐focused studies have rather concentrated on analyzing the development of water accounting standards and frameworks (Chalmers, Godfrey, & Lynch, ); the extent and quality of water‐related reporting in the Australian mining industry (Leong, Hazelton, Taplin, Timms, & Laurence, ); the discursive motivations and strategies used by the leading multinational firms in the food and beverage sector to participate at the development of water‐related risks accounting (Daniel & Sojamo, ); access to corporate water disclosure as a human right (Hazelton, ); and the role of water labelling in rising corporate water accountability (Hazelton, ). Other studies have focused on water management accounting in the Australian wine‐industry supply chain (Christ, ); the importance and necessity of adding monetary data to corporate water accounting (Burritt & Christ, ); the water accountability change at an Australian university (Egan, ); water efficiency in the food and beverage industry in Australia (Egan, ); users' perceptions of corporate water reports in Australia (Tello, Hazelton, & Cummings, ); and the development of a comprehensive framework for corporate water management accounting (Christ & Burritt, ).…”

Section: Theoretical Framework and Hypothesis Developmentmentioning

confidence: 99%

What drives voluntary corporate water disclosures? The effect of country‐level institutions

Ben‐Amar

Chelli

2018

Bus Strat Env

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The purpose of this cross‐country comparative research is twofold. First, it investigates the country‐level institutional factors that affect corporate incentives to voluntarily disclose water information. Second, it examines the way in which the interaction between formal and informal institutions affects corporate reporting decisions regarding water‐related risks. The results reveal that the country‐level legal system shapes the firm's propensity to voluntarily respond to the 2015 Carbon Disclosure Project water survey. Uncertainty avoidance and societal trust are negatively related to the propensity to provide voluntary water disclosures, whereas countries' future orientation is positively related to the likelihood of water reporting. More importantly, the results indicate that the effect of informal institutions on water disclosure practices is contingent on the strength of formal institutions at the country level. The paper contributes to the emerging water literature and provides insights on the effects of the interaction between formal and informal institutions on corporate behavior.

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“…One of the advantages of achieving consistency in terms is that once there is consistency on a global scale, companies can aggregate their water accounts and use it for communication in their sustainability reporting. But the authors of this paper strongly agree with Leong's (2014) viewpoint that water reporting is at its most useful when it relates to one operation rather than a company aggregate total. It may be cumbersome to present numerous accounts within a company level sustainability report but the details would be easy to publish on a website linking the InputOutput Statements with a map showing locations of sites.…”

Section: A C C E P T E D Accepted Manuscriptmentioning

confidence: 57%

“…Even if the indicators were better defined, researchers are questioning the usefulness of water data that is aggregated from many sites. Leong et al (2014) argued that because water is context specific, the public needs site-level data to understand a particular mine site's interaction with the environment.…”

Section: Introductionmentioning

confidence: 99%

The robustness of mine water accounting over a range of operating contexts and commodities

Danoucaras

Woodley

Moran

2014

Journal of Cleaner Production

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Communicating the mining industry's water use is fundamental to maintaining its social license to operate but the majority of corporate reporting schemes list indicators. The Minerals Council of Australia's Water Accounting Framework was designed to assist the minerals industry obtain consistency in its accounting method and in the definitions of terms used in water reporting. The significance of this paper is that it shows that the framework has been designed to be sufficiently robust to describe any mining/mineral related operation. The Water Accounting Framework was applied across four operations over three countries producing four commodities. The advantages of the framework were then evident through the presentation of the reports. The contextual statement of the framework was able to explain contrasting reuse efficiencies. The Input-Output statements showed that evaporation was a significant loss for most of the operations in the study which highlights a weakness of reporting schemes that focus on discharge volumes. The framework method promotes data reconciliation which proved the presence of flows that two operations in the study had neglected to provide. Whilst there are many advantages of the framework, the major points are that the reporting statements of the framework, when presented together, can better enable the public to understand water interactions at a site-level and allows for valid comparisons between sites, regardless of locale and commodity. With mining being a global industry, these advantages are best realised if there was international adoption of the framework.

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Mine site-level water reporting in the Macquarie and Lachlan catchments: a study of voluntary and mandatory disclosures and their value for community decision-making

Cited by 40 publications

References 34 publications

Are cultural values sufficient to improve stakeholder engagement human and labour rights issues?

Are cultural values sufficient to improve stakeholder engagement human and labour rights issues?

What drives voluntary corporate water disclosures? The effect of country‐level institutions

The robustness of mine water accounting over a range of operating contexts and commodities

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