Corporate Accountability and Triple Bottom Line Reporting: Determining the Material Issues for Disclosure

UNSW Law Research Paper No. 2007-15

Enhancing Corporate Accountability: Prospects and Challenges Conference Proceedings

18 Pages Posted: 27 Mar 2007

See all articles by Justine Nolan

Justine Nolan

University of New South Wales (UNSW) - Faculty of Law

Date Written: March 20, 2007

Abstract

The growth and interest in corporate accountability issues has in part stemmed from recurring examples of corporate irresponsibility. Voluntary efforts, have to date, been the overwhelming modus operandi chosen to ensure that companies assume appropriate responsibility and transparency for various human rights and environmental obligations. But such voluntary efforts can serve as precursors to binding formal rules and the emerging public reporting requirements of companies in select jurisdictions - mandating variations of triple bottom line reporting - indicate a willingness of some regulatory agencies to adopt a more expansive modern view of what issues are considered material to a corporation's short and long term performance. However the principal issues of to whom and 'social' issues should be reported on are still far from resolved. The implementation and enforcement of these reporting requirements in the coming years will be a key indicator of the mainstreaming of the corporate responsibility agenda.

Keywords: corporate accountability, corporate responsibility, stakeholder, corporate transparency, triple bottom line reporting

Suggested Citation

Nolan, Justine, Corporate Accountability and Triple Bottom Line Reporting: Determining the Material Issues for Disclosure (March 20, 2007). UNSW Law Research Paper No. 2007-15, Enhancing Corporate Accountability: Prospects and Challenges Conference Proceedings , Available at SSRN: https://ssrn.com/abstract=975414 or http://dx.doi.org/10.2139/ssrn.975414

Justine Nolan (Contact Author)

University of New South Wales (UNSW) - Faculty of Law ( email )

Kensington, New South Wales 2052
Australia

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