Human rights performance reporting : a study of corporations within Australian financial sector

Islam, Muhammad Azizul 2011, Human rights performance reporting : a study of corporations within Australian financial sector, in Proceedings of the 2011 Critical Perspectives on Accounting conference, Elsevier, [Clearwater, Florida], pp. 1-29.

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Title Human rights performance reporting : a study of corporations within Australian financial sector
Author(s) Islam, Muhammad Azizul
Conference name Critical Perspectives on Accounting Conference (2011 : Clearwater, Florida)
Conference location Clearwater, Florida
Conference dates 10-12 July 2011
Title of proceedings Proceedings of the 2011 Critical Perspectives on Accounting conference
Editor(s) [unknown]
Publication date 2011
Conference series Critical Perspectives on Accounting Conference
Start page 1
End page 29
Publisher Elsevier
Place of publication [Clearwater, Florida]
Keyword(s) human rights
Australian financial sector
reporting
performance
standards
international guideline providers
Summary This paper investigates the human rights performance reporting practices of the top 50 Australian financial service companies listed in the Australian Stock Exchange. All corporate reporting media, including annual reports, Social Responsibility Reports (CSR) and company websites, were reviewed to document their disclosure practices for the current period (2009/2010). In considering a number of international voluntary guidelines on human rights, a content analysis instrument containing 80 specific human rights themes, under 10 general categories, was developed to examine corporate reporting media. The results remain intensely unimpressive. The number of companies that disclosed human rights items is extremely low; the majority of the items were not disclosed by any of the companies under investigation. However, compared to CSR reports and company websites, annual reports were the preferable media used to disclose human rights issues. The result indicates how ineffective the voluntary global guidelines are in ensuring that Australian financial corporations report on their human rights performances.
Language eng
Field of Research 150106 Sustainability Accounting and Reporting
Socio Economic Objective 960707 Trade and Environment
HERDC Research category E1 Full written paper - refereed
Persistent URL http://hdl.handle.net/10536/DRO/DU:30043230

Document type: Conference Paper
Collections: Faculty of Business and Law
School of Accounting, Economics and Finance
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