The Use of Extended Reporting Frameworks in Australia

5 Pages Posted: 18 May 2006

See all articles by Nigel Finch

Nigel Finch

Saki Partners

Tyrone M. Carlin

Southern Cross University; The University of Sydney Business School

Guy Ford

Macquarie University - Graduate School of Management

Date Written: 2005

Abstract

This paper explores extended reporting frameworks, catalogues various typologies and investigates the use of one international framework in Australia. We outline the background to the development of new reporting frameworks by examining the academic literature in the area of sustainability research. We identify and catalogue 11 new reporting and social accounting guidelines and they are catalogued in table 1. Following this analysis, we focus on the development of one particular framework, the Global Reporting Initiative (GRI), and investigate its use in Australia. We find that 38 Australian entities have voluntarily adopted the GRI and these entities are disclosed in table 2.

Keywords: extended reporting frameworks, Global Reporting Initiative, Australia

JEL Classification: M40, M41

Suggested Citation

Finch, Nigel and Carlin, Tyrone M. and Ford, Guy, The Use of Extended Reporting Frameworks in Australia (2005). Available at SSRN: https://ssrn.com/abstract=902784 or http://dx.doi.org/10.2139/ssrn.902784

Nigel Finch (Contact Author)

Saki Partners ( email )

Australia

Tyrone M. Carlin

Southern Cross University ( email )

Lismore, New South Wales 2480
Australia

The University of Sydney Business School ( email )

Cnr. of Codrington and Rose Streets
Sydney, NSW 2006
Australia
+ 61 2 9036 7230 (Phone)
+61 2 9351 7471 (Fax)

HOME PAGE: http://sydney.edu.au/business/staff/tyronec

Guy Ford

Macquarie University - Graduate School of Management ( email )

99 Talavera Road
Sydney, NSW 2113
Australia
+61-2-9850-7813 (Phone)
+61-2-9850-9019 (Fax)

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