Does the global reporting initiative influence sustainability disclosures in Asia-Pacific banks?

Islam, Muhammad Azizul, Jain, Ameeta and Thomson, Dianne 2016, Does the global reporting initiative influence sustainability disclosures in Asia-Pacific banks?, Australasian journal of environmental management, vol. 23, no. 3, pp. 298-313, doi: 10.1080/14486563.2016.1174625.

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Title Does the global reporting initiative influence sustainability disclosures in Asia-Pacific banks?
Author(s) Islam, Muhammad Azizul
Jain, AmeetaORCID iD for Jain, Ameeta
Thomson, DianneORCID iD for Thomson, Dianne
Journal name Australasian journal of environmental management
Volume number 23
Issue number 3
Start page 298
End page 313
Total pages 16
Publisher Taylor & Francis
Place of publication Abingdon, Eng.
Publication date 2016
ISSN 1448-6563
Keyword(s) GRI
moral legitimacy theory
Summary This article examines sustainability disclosures by the major banks in the Asia-Pacific region (the six largest banks from each of four countries: Australia, Japan, China and India) during the period 2005–2012. The findings show sustainability disclosures by banks that participate in the global reporting initiative (GRI) are significantly higher than disclosures by those banks that have not participated in the GRI. Amongst those banks that have participated in the GRI there is a higher rate of disclosure by externally assured banks than by non-externally assured banks. Among the GRI participating banks, there was significant variation of disclosures between countries. Disclosures by Australian banks appeared to be significantly higher than disclosures by banks in any other countries under observation. The findings are discussed from a moral legitimacy perspective. Consistent with this view, the banks under study were responsive to the GRI, which is seen as an influential actor that shapes and reflects the expectations of the broader community. However, the role of the GRI in minimising country differences in disclosure by banks is not significant.
Language eng
DOI 10.1080/14486563.2016.1174625
Field of Research 150201 Finance
150106 Sustainability Accounting and Reporting
Socio Economic Objective 900101 Finance Services
HERDC Research category C1 Refereed article in a scholarly journal
ERA Research output type C Journal article
Copyright notice ©2016, Environment Institute of Australia and New Zealand
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