The Use of Extended Reporting Frameworks in Australia
5 Pages Posted: 18 May 2006
Date Written: 2005
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: Suggested Citation