메뉴 건너뛰기




Volumn 34, Issue 1, 2010, Pages 32-45

An examination of environmental reporting by Australian state government departments

Author keywords

Annual reports; Global Reporting Initiative; Government environmental reporting

Indexed keywords


EID: 77649339022     PISSN: 01559982     EISSN: 14676303     Source Type: Journal    
DOI: 10.1016/j.accfor.2009.11.001     Document Type: Article
Times cited : (42)

References (43)
  • 1
    • 70350314946 scopus 로고    scopus 로고
    • Managing social and environmental performance: Do companies have adequate information?
    • Adams C.A., and Frost G.R. Managing social and environmental performance: Do companies have adequate information?. Australian Accounting Review 17 3 (2007) 2-11
    • (2007) Australian Accounting Review , vol.17 , Issue.3 , pp. 2-11
    • Adams, C.A.1    Frost, G.R.2
  • 2
    • 0010106913 scopus 로고
    • Corporate ethics: An issue worthy of report?
    • Adams C.A., and Roberts C.B. Corporate ethics: An issue worthy of report?. Accounting Forum 19 (1995, September/December) 128-142
    • (1995) Accounting Forum , vol.19 , pp. 128-142
    • Adams, C.A.1    Roberts, C.B.2
  • 3
    • 77649338590 scopus 로고    scopus 로고
    • Australian Department of Environment and Heritage. Triple Bottom Line Reporting in Australia - A Guide to Reporting Against Environmental Indicators 2003 [cited 17/08/2006]. Available from .
    • Australian Department of Environment and Heritage. Triple Bottom Line Reporting in Australia - A Guide to Reporting Against Environmental Indicators 2003 [cited 17/08/2006]. Available from .
  • 5
    • 55449109852 scopus 로고    scopus 로고
    • Sustainability accounting and accountability in the public sector
    • Unerman J.B., and O'Dwyer J. (Eds), Routledge, London
    • Ball A., and Grubnic S. Sustainability accounting and accountability in the public sector. In: Unerman J.B., and O'Dwyer J. (Eds). Sustainability accounting and accountability (2007), Routledge, London
    • (2007) Sustainability accounting and accountability
    • Ball, A.1    Grubnic, S.2
  • 6
    • 27844562329 scopus 로고    scopus 로고
    • Professional accounting standards and the public sector - A mismatch
    • Barton A. Professional accounting standards and the public sector - A mismatch. Abacus 41 2 (2005) 138-158
    • (2005) Abacus , vol.41 , Issue.2 , pp. 138-158
    • Barton, A.1
  • 7
    • 69349104257 scopus 로고    scopus 로고
    • Initiating sustainable development reporting: Evidence from New Zealand Accounting
    • Bebbington J., Higgins C., and Frame B. Initiating sustainable development reporting: Evidence from New Zealand Accounting. Auditing and Accountability Journal 22 4 (2009) 588-625
    • (2009) Auditing and Accountability Journal , vol.22 , Issue.4 , pp. 588-625
    • Bebbington, J.1    Higgins, C.2    Frame, B.3
  • 8
    • 85040436124 scopus 로고    scopus 로고
    • Australian commonwealth entities: An analysis of their environmental disclosures
    • Burritt R.L., and Welsh S. Australian commonwealth entities: An analysis of their environmental disclosures. Abacus 33 1 (1997) 1-19
    • (1997) Abacus , vol.33 , Issue.1 , pp. 1-19
    • Burritt, R.L.1    Welsh, S.2
  • 9
    • 84986161488 scopus 로고    scopus 로고
    • Accountability for environmental performance of the Australian Commonwealth Public Sector
    • Burritt R.L., and Welsh S. Accountability for environmental performance of the Australian Commonwealth Public Sector. Accounting, Auditing and Accountability Journal 10 4 (1997) 532-561
    • (1997) Accounting, Auditing and Accountability Journal , vol.10 , Issue.4 , pp. 532-561
    • Burritt, R.L.1    Welsh, S.2
  • 10
    • 0035486214 scopus 로고    scopus 로고
    • Institutional theory and accounting rule choice: An analysis of four US State Governments' decisions to adopt generally accepted accounting principles
    • Carpenter V., and Feroz E. Institutional theory and accounting rule choice: An analysis of four US State Governments' decisions to adopt generally accepted accounting principles. Accounting, Organizations and Society 26 7-8 (2001) 565-596
    • (2001) Accounting, Organizations and Society , vol.26 , Issue.7-8 , pp. 565-596
    • Carpenter, V.1    Feroz, E.2
  • 11
    • 0344082046 scopus 로고    scopus 로고
    • Reputation costs: The impetus for voluntary derivative financial instrument reporting
    • Chalmers K., and Godfrey J.M. Reputation costs: The impetus for voluntary derivative financial instrument reporting. Accounting, Organizations and Society 29 2 (2004) 95-125
    • (2004) Accounting, Organizations and Society , vol.29 , Issue.2 , pp. 95-125
    • Chalmers, K.1    Godfrey, J.M.2
  • 12
    • 84986082924 scopus 로고    scopus 로고
    • An examination of social and environmental reporting strategies
    • Cormier D., and Gordon M. An examination of social and environmental reporting strategies. Accounting, Auditing and Accountability Journal 14 5 (2001) 587-617
    • (2001) Accounting, Auditing and Accountability Journal , vol.14 , Issue.5 , pp. 587-617
    • Cormier, D.1    Gordon, M.2
  • 13
    • 0010904103 scopus 로고    scopus 로고
    • Public accountability: A new paradigm for college and university annual reports
    • Coy D., Fischer M., and Gordon T. Public accountability: A new paradigm for college and university annual reports. Critical Perspectives on Accounting 12 1 (2001) 1-13
    • (2001) Critical Perspectives on Accounting , vol.12 , Issue.1 , pp. 1-13
    • Coy, D.1    Fischer, M.2    Gordon, T.3
  • 14
    • 77649340189 scopus 로고    scopus 로고
    • Government support crucial to sustainability success
    • CPA Australia, February
    • CPA Australia. (2009, February). Government support crucial to sustainability success. In The Black 79:01, 47.
    • (2009) In The Black , vol.79 , Issue.1 , pp. 47
  • 15
    • 0001091248 scopus 로고    scopus 로고
    • A study of the environmental disclosure practices of Australian Corporations
    • Deegan C., and Gordon B. A study of the environmental disclosure practices of Australian Corporations. Accounting and Business Research 26 3 (1996) 187-199
    • (1996) Accounting and Business Research , vol.26 , Issue.3 , pp. 187-199
    • Deegan, C.1    Gordon, B.2
  • 16
    • 84986043580 scopus 로고    scopus 로고
    • Do Australian companies report environmental news objectively? An analysis of environmental disclosures by firms prosecuted by the Environmental Protection Authority
    • Deegan C., and Rankin M. Do Australian companies report environmental news objectively? An analysis of environmental disclosures by firms prosecuted by the Environmental Protection Authority. Accounting, Auditing and Accountability Journal 9 2 (1996) 50-67
    • (1996) Accounting, Auditing and Accountability Journal , vol.9 , Issue.2 , pp. 50-67
    • Deegan, C.1    Rankin, M.2
  • 17
    • 84986037627 scopus 로고    scopus 로고
    • An examination of the corporate social and environmental disclosures of BHP from 1983-1997
    • Deegan C., Rankin M., and Tobin J. An examination of the corporate social and environmental disclosures of BHP from 1983-1997. Accounting, Auditing and Accountability Journal 15 3 (2002) 312-343
    • (2002) Accounting, Auditing and Accountability Journal , vol.15 , Issue.3 , pp. 312-343
    • Deegan, C.1    Rankin, M.2    Tobin, J.3
  • 18
    • 84986156531 scopus 로고    scopus 로고
    • The materiality of environmental information to users of annual reports
    • Deegan C., and Rankin M. The materiality of environmental information to users of annual reports. Accounting, Auditing and Accountability Journal 10 4 (1997) 562-583
    • (1997) Accounting, Auditing and Accountability Journal , vol.10 , Issue.4 , pp. 562-583
    • Deegan, C.1    Rankin, M.2
  • 19
    • 0344972175 scopus 로고    scopus 로고
    • Firms' disclosure reactions to major social incidents: Australian evidence
    • Deegan C., Rankin M., and Voght P. Firms' disclosure reactions to major social incidents: Australian evidence. Accounting Forum 24 1 (2000) 101-130
    • (2000) Accounting Forum , vol.24 , Issue.1 , pp. 101-130
    • Deegan, C.1    Rankin, M.2    Voght, P.3
  • 20
    • 77649340729 scopus 로고    scopus 로고
    • Department of Treasury and Finance
    • Department of Treasury and Finance. (2006). Guidance for FRD24A reporting.
    • (2006) Guidance for FRD24A reporting
  • 22
    • 67349129013 scopus 로고    scopus 로고
    • Sustainability reporting by Australian public sector organisations: Why they report
    • Farneti F., and Guthrie J. Sustainability reporting by Australian public sector organisations: Why they report. Accounting Forum 33 2 (2009) 89-98
    • (2009) Accounting Forum , vol.33 , Issue.2 , pp. 89-98
    • Farneti, F.1    Guthrie, J.2
  • 24
    • 20444418765 scopus 로고    scopus 로고
    • Adoption of environmental reporting and management practices: An analysis of New South Wales public sector entities
    • Frost G.R., and Seamer M. Adoption of environmental reporting and management practices: An analysis of New South Wales public sector entities. Financial Accountability and Management 18 2 (2002) 103-127
    • (2002) Financial Accountability and Management , vol.18 , Issue.2 , pp. 103-127
    • Frost, G.R.1    Seamer, M.2
  • 25
    • 0000003406 scopus 로고
    • Recent environmental disclosures in annual reports of Australian public and private sector organisations
    • Gibson R., and Guthrie J. Recent environmental disclosures in annual reports of Australian public and private sector organisations. Accounting Forum 19 2-3 (1995) 111-127
    • (1995) Accounting Forum , vol.19 , Issue.2-3 , pp. 111-127
    • Gibson, R.1    Guthrie, J.2
  • 26
    • 0142132619 scopus 로고    scopus 로고
    • Global Reporting Initiative, Boston: GRI
    • Global Reporting Initiative. (2002). Sustainability reporting guidelines. Boston: GRI.
    • (2002) Sustainability reporting guidelines
  • 27
    • 77649336771 scopus 로고    scopus 로고
    • Global Reporting Initiative. (2005). Sector supplement for public agencies. Boston: GRI.
    • Global Reporting Initiative. (2005). Sector supplement for public agencies. Boston: GRI.
  • 28
    • 77649339356 scopus 로고    scopus 로고
    • Global Reporting Initiative, Boston: GRI
    • Global Reporting Initiative. (2006). G3 public comment. Boston: GRI.
    • (2006) G3 public comment
  • 29
    • 84953586974 scopus 로고
    • Corporate social and environmental reporting, a review of the literature and a longitudinal study of UK disclosure
    • Gray R., Louhy R., and Lavers S. Corporate social and environmental reporting, a review of the literature and a longitudinal study of UK disclosure. Accounting, Auditing and Accountability Journal 8 2 (1995) 57-71
    • (1995) Accounting, Auditing and Accountability Journal , vol.8 , Issue.2 , pp. 57-71
    • Gray, R.1    Louhy, R.2    Lavers, S.3
  • 31
    • 55449088956 scopus 로고    scopus 로고
    • GRI sustainability reporting by Australian public sector organizations
    • Guthrie J., and Farneti F. GRI sustainability reporting by Australian public sector organizations. Public Money and Management (2008, December) 361-368
    • (2008) Public Money and Management , pp. 361-368
    • Guthrie, J.1    Farneti, F.2
  • 32
    • 84954797210 scopus 로고
    • Corporate social reporting: A rebuttal of legitimacy theory
    • Guthrie J., and Parker L.D. Corporate social reporting: A rebuttal of legitimacy theory. Accounting and Business Research 19 76 (1989) 343-352
    • (1989) Accounting and Business Research , vol.19 , Issue.76 , pp. 343-352
    • Guthrie, J.1    Parker, L.D.2
  • 33
    • 0001895189 scopus 로고
    • Environmental disclosure in the annual reports of British companies: A research note
    • Harte G., and Owen D. Environmental disclosure in the annual reports of British companies: A research note. Accounting, Auditing and Accountability Journal 4 3 (1991) 51-61
    • (1991) Accounting, Auditing and Accountability Journal , vol.4 , Issue.3 , pp. 51-61
    • Harte, G.1    Owen, D.2
  • 34
    • 17144417684 scopus 로고    scopus 로고
    • Sustainability accounting - A brief history and conceptual framework
    • Lamberton G. Sustainability accounting - A brief history and conceptual framework. Accounting Forum 29 (2005) 7-26
    • (2005) Accounting Forum , vol.29 , pp. 7-26
    • Lamberton, G.1
  • 35
    • 33747597798 scopus 로고    scopus 로고
    • GRI and the camouflaging of corporate unsustainability
    • Moneva J.M., Archel P., and Correa C. GRI and the camouflaging of corporate unsustainability. Accounting Forum 30 2 (2006) 121-137
    • (2006) Accounting Forum , vol.30 , Issue.2 , pp. 121-137
    • Moneva, J.M.1    Archel, P.2    Correa, C.3
  • 36
    • 77649337105 scopus 로고    scopus 로고
    • Natural Heritage Trust. (2000). A framework for public environmental reporting: An Australian approach: Environment Australia.
    • Natural Heritage Trust. (2000). A framework for public environmental reporting: An Australian approach: Environment Australia.
  • 37
    • 0001279075 scopus 로고
    • Strategic responses to institutional processes
    • Oliver C. Strategic responses to institutional processes. Academy of Management Review 16 1 (1991) 145-179
    • (1991) Academy of Management Review , vol.16 , Issue.1 , pp. 145-179
    • Oliver, C.1
  • 38
    • 0001647340 scopus 로고
    • Intra-industry environmental disclosures in response to the alaskan oil spill: A note on legitimacy theory
    • Patten D.M. Intra-industry environmental disclosures in response to the alaskan oil spill: A note on legitimacy theory. Accounting, Organizations and Society 17 5 (1992) 471-475
    • (1992) Accounting, Organizations and Society , vol.17 , Issue.5 , pp. 471-475
    • Patten, D.M.1
  • 39
    • 77649341869 scopus 로고    scopus 로고
    • Rice, M. (2004, September). Bottoming out. In The Black, 27-31.
    • Rice, M. (2004, September). Bottoming out. In The Black, 27-31.
  • 40
    • 0001696593 scopus 로고
    • The chameleon of accountability: Forms and discourses
    • Sinclair A. The chameleon of accountability: Forms and discourses. Accounting, Organizations and Society 20 2/3 (1995) 219-237
    • (1995) Accounting, Organizations and Society , vol.20 , Issue.2-3 , pp. 219-237
    • Sinclair, A.1
  • 42
    • 84953586080 scopus 로고
    • The influence of external pressure groups on corporate social disclosure
    • Tilt C.A. The influence of external pressure groups on corporate social disclosure. Accounting, Auditing and Accountability Journal 7 4 (1994) 47-72
    • (1994) Accounting, Auditing and Accountability Journal , vol.7 , Issue.4 , pp. 47-72
    • Tilt, C.A.1
  • 43
    • 84874145681 scopus 로고
    • Comparison of Social Responsibility Information Disclosure Media Used by Canadian Firms
    • Zeghal D., and Ahmed S.A. Comparison of Social Responsibility Information Disclosure Media Used by Canadian Firms. Accounting, Auditing and Accountability Journal 3 1 (1990) 38-53
    • (1990) Accounting, Auditing and Accountability Journal , vol.3 , Issue.1 , pp. 38-53
    • Zeghal, D.1    Ahmed, S.A.2


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.