Regulating Quality in CSR Reporting in Australia

New Zealand University Law Review, Vol. 26 (2015), pp 1-31.

31 Pages Posted: 6 Aug 2015 Last revised: 15 Oct 2015

See all articles by Mia Rahim

Mia Rahim

School of Law, University of New England

Victor Vicario

Independent

Date Written: 2015

Abstract

While it is undisputed that CSR is good for society, the question remains as to the most effective way of increasing the quality of CSR reporting. It is becoming evident that relying on market forces is not delivering the hoped for results, and if corporations are under no obligation to report their CSR performance in an easily comparable manner, CSR will be neglected. A solution would be for governments to ensure that corporations disclose all their CSR activities in a scientific manner, so that the market can easily compare corporations’ social performance and respond accordingly. In this context, an analysis of how, and to what extent, legal regulation matters in developing quality in CSR reporting is essential. This is the focus of this article.

Keywords: governance, corporate social responsibility

Suggested Citation

Rahim, Mia and Vicario, Victor, Regulating Quality in CSR Reporting in Australia (2015). New Zealand University Law Review, Vol. 26 (2015), pp 1-31., Available at SSRN: https://ssrn.com/abstract=2639916

Mia Rahim (Contact Author)

School of Law, University of New England ( email )

School of Law
University of New England
Armidale, 2351
Australia

Victor Vicario

Independent

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