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Journal of Business Ethics

Erschienen in:

01.06.2015

The Uptake of Sustainability Reporting in Australia

verfasst von: Colin Higgins, Markus J. Milne, Bernadine van Gramberg

Erschienen in: Journal of Business Ethics | Ausgabe 2/2015

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Abstract

In this paper, we identify and discuss how sustainability reporting has spread throughout the Australian business community over the past twenty years or so. We identified all Australian business organisations that have produced a sustainability report since 1995, and we undertook an interview survey with managers of reporting companies. By incorporating a wide range and large number of reporting companies, we offer insights beyond those obtained from traditional report content analysis and from close analyses of singular case-study organisations. We reveal that sustainability reporting has deepened in a few high-impact industries, and it has spread to a small number of firms in a wide range of low-impact industries. We tested whether there were any relationships between the drivers of reporting and the experiences of different types of reporting firms. Many of the relationships we observed were not as clear or as consistent as expected. Sustainability reporting is, however, of strategic importance to reporting companies. Given the small number of reporters in Australia, we raise the possibility of strategic differentiation as a key driver of reporting behaviour and suggest further studies to explore institutional fields that may be shaping sustainability reporting practice.

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We use the generic term ‘sustainability reporting’ in this paper, even though we acknowledge the nomenclature is unclear. We thus treat sustainability reporting as synonymous with ‘Triple Bottom Line Reporting’, ‘Corporate Responsibility Reporting’, ‘Corporate Citizenship Report’, ‘Community Report’. Moreover, we are clear that our use of ‘sustainability reporting’ in no way indicates we concur with the myth organisational reporting and activity constitutes a progression towards ecological sustainability (see, Milne and Gray 2013).

The Australian Government requires companies to report under the National Greenhouse and Energy Reporting System (NGERS) if they have operational control of a facility that emits equal to or greater than 25,000 tonnes of CO2e (tCO2e) and/or produces equal to or greater than 100 terajoules (TJ) of energy and/or consumes equal to or greater than 100 TJ of energy. Reporting is also required if the corporate group emits equal to or greater than 125,000 tCO2e and/or produces equal to or greater than 500 TJ of energy and/or consumes equal to or greater than 500 TJ of energy. See http://www.climatechange.gov.au/climate-change/greenhouse-gas-measurement-and-reporting/company-emissions-measurement/national. In addition to this companies that use more than 0.5 petajoules (PJ) of energy per year are required to participate in the Government’s Energy Efficiency Opportunities programme that requires them to identify, evaluate and report publicly on cost effective energy savings opportunities. There are more than 220 corporations (incorporating around 1,200 subsidiaries) registered for the Energy Efficiency Opportunities programme. See http://www.ret.gov.au/energy/efficiency/eeo/Pages/default.aspx.

Our interest is in the experiences of business organisations that voluntarily engage in this type of reporting, so we excluded Government (State/Federal/Local) departments and councils, industry associations, interest groups, and Not-For-Profit organisations that also produced these types of reports. We did, however, include some ‘corporatised’ Government-owned organisations that operate in competitive, for-profit markets (e.g. utilities, infrastructure).

Integrated Reporting was not well developed or articulated at this time of this study (2009/2010), but we did find companies experimenting with the structure of their reports—moving between stand-alone and combined reports regardless of any organised move towards ‘integrated reporting’.

Our search of current websites raised the risk of missing some early reporters. We did, for instance, have the names of some companies that had apparently reported in the past, but we could not find any evidence of those reports having existed. These organisations were not included in the study.

A copy of the interview/survey instrument is available on request.

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Titel: The Uptake of Sustainability Reporting in Australia
verfasst von: Colin Higgins
Markus J. Milne
Bernadine van Gramberg
Publikationsdatum: 01.06.2015
Verlag: Springer Netherlands
Erschienen in: Journal of Business Ethics / Ausgabe 2/2015
Print ISSN: 0167-4544
Elektronische ISSN: 1573-0697
DOI: https://doi.org/10.1007/s10551-014-2171-2

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