The institutionalisation of mining company sustainability disclosures

Villiers, Charl de; Low, Mary; Samkin, Grant

doi:10.1016/j.jclepro.2014.01.089

Cited by 119 publications

(77 citation statements)

References 54 publications

(65 reference statements)

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“…For example, Bolivar (); Daub (); de Villiers et al. (), and Wiseman () used a scoring system to determine the ‘ quality ’ of sustainability disclosures. To minimize this limitation and support the validity for such an approach to scoring, it is usual practice to provide a ‘scoring example’ which is illustrated in Table .…”

Section: Methodsmentioning

confidence: 99%

Sustainability Reporting by Australian Universities

2016

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There is continuing debate about the consequences of climate change and an increasing emphasis placed on the disclosure of social and environmental indicators by organisations. Universities have been traditionally known as places where intellectual inquiry and advances in knowledge are paramount. Therefore, there is an expectation that universities would place much emphasis on sustainability reporting to fulfil the needs of a range of stakeholders. The objective of this study is to investigate the nature and extent of sustainability disclosures reported by Australian universities in stand-alone sustainability reports. The findings suggest significant differences in the nature and extent of sustainability disclosures. This study has implications for policy-makers and university administrators and is a call to senior university leaders to take up the challenge and contribute to the global conversation with regard to sustainability reporting.

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Section: Methodsmentioning

confidence: 99%

Sustainability Reporting by Australian Universities

2016

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“…Institutional theory helps explain the strategy and carbon accounting choices adopted by firms in response to climate change policies and regulations to gain legitimacy (Haraldsson and Tagesson ; de Villiers et al. ). Furthermore, as such policies may impose carbon costs and change the competitive parameters between industries and sectors, institutional theory can explain how the institutional environment can impair or create a firm's economic competitive advantage beyond the advantage sustained by its internal resources (Ratnatunga and Balachandran ; Martinov‐Bennie ).…”

Section: Climate Change Strategies and Accounting For Climate Change mentioning

confidence: 99%

Strategic Responses to Changing Climate Change Policies: The Role Played by Carbon Accounting

Bui

Fowler

2017

Australian Accounting Review

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Using a broad institutional theory lens, this paper examines the climate change strategies and carbon accounting practices adopted by two New Zealand electricity firms in response to changes in government climate change policies over time (2002–12). The two firms pursue different strategic responses to climate change‐related institutional and economic pressures in order to maintain both legitimacy and a competitive advantage. Five different strategic responses are identified: avoidance, operational conformance, strategic conformance, strategic differentiation, negotiation and manipulation. Firm‐level characteristics are also important drivers of inter‐firm variations in the strategic responses. Further, carbon accounting makes the greatest contribution to carbon reduction when integrated as part of strategic processes that support strategic conformance and strategic differentiation. Carbon monitoring systems, internal carbon information use and carbon disclosure were the main forms of carbon accounting used to realise the different strategies employed.

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“…There have been numerous studies investigating the state of sustainability reporting (or social and environmental reporting) in companies in varied national contexts or in a particular industrial sector for several decades [6][7][8][9][10]. Yet for relevant research in the public sector, it is still minor, albeit the number of studies is growing [11,12].…”

Section: Sustainability Reporting In the Higher Education Sectormentioning

confidence: 99%

Sustainability Reporting at a New Zealand Public University: A Longitudinal Analysis

Davey

Harun

2017

Sustainability

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This study examines the case of sustainability reporting by a New Zealand public university from a longitudinal perspective. Content analysis of the sustainability report for a five-year period is the primary research method. We observe that sustainability reporting by the case university excessively focuses on environmental reporting with a near absence of economic and social disclosures. Also, the results reveal that there is a generally upward trend for the reporting in the period, albeit the overall level is still low without any monetary disclosures in the report. Moreover, we find that the university does not follow any guidelines in its reporting. Based upon the results and findings, we provide some suggestions for universities to improve their sustainability reporting. This study contributes to the limited research with regard to sustainability reporting in the higher education sector, particularly from a longitudinal perspective. It is expected that this research would have some implications for academics and university sustainability policy makers.

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The institutionalisation of mining company sustainability disclosures

Cited by 119 publications

References 54 publications

Sustainability Reporting by Australian Universities

Sustainability Reporting by Australian Universities

Strategic Responses to Changing Climate Change Policies: The Role Played by Carbon Accounting

Sustainability Reporting at a New Zealand Public University: A Longitudinal Analysis

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