Environmental sustainability disclosures in annual reports of mining companies listed on the Australian Stock Exchange (ASX)
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DOI: 10.1016/j.heliyon.2021.e07505
Abstract: Mining companies use environmental sustainability reporting to inform their stakeholders about their position in relation to environmental sustainability. This paper explores how these companies include topics related to the environment and its protection in their… read more here.
Keywords: environmental sustainability; listed australian; companies listed; annual reports ... See more keywords
Disclosure of fraud control information in annual reports as a means of discharging public accountability
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DOI: 10.1108/jfc-11-2019-0154
Abstract: Purpose This paper aims to investigate the disclosure of fraud-related activities in public sector organisations in Australia. Specifically, the study reviews and evaluates the level and nature of fraud control information in annual reports of… read more here.
Keywords: disclosure fraud; fraud control; fraud; annual reports ... See more keywords
Impression Management and Retrospective Sense-Making in Corporate Annual Reports: Banks’ Graphical Reporting During the Global Financial Crisis
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DOI: 10.1177/2329488417712010
Abstract: This study investigates two potentially complementary reporting scenarios in annual reports: reactive impression management and retrospective sense-making. It examines stock market performance graphs in European listed banks’ annual reports before and during the global financial… read more here.
Keywords: impression; retrospective sense; sense making; annual reports ... See more keywords
A Corpus-Based Comparison of the Chief Executive Officer Statements in Annual Reports and Corporate Social Responsibility Reports
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DOI: 10.3389/fpsyg.2022.851405
Abstract: This study presents a corpus-based comparison of the Chief Executive Officer (CEO) statements between annual reports and corporate social responsibility (CSR) reports. Using a corpus of 209 CEO statements from annual reports and CSR reports… read more here.
Keywords: corpus based; csr reports; statements annual; reports corporate ... See more keywords
Chief Financial Officer Functional Diversity and the Timeliness of Annual Reports: A Comparative Study of Firms With Different Ownership Types
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DOI: 10.3389/fpsyg.2022.889007
Abstract: Functional diversity is related to functional areas in which CFOs are experienced. It reflects their number of general managerial skills or social ties to some extent. In this paper, we try to examine whether there… read more here.
Keywords: diversity; diversity timeliness; timeliness annual; chief financial ... See more keywords
Greyhound morbidity and mortality in Australia: A descriptive analysis of reported data from regulatory racing agencies
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DOI: 10.3389/fvets.2022.925948
Abstract: Commercial greyhound racing is legal in Australia but controversial due to concerns around animal welfare. To make evidence-based recommendations of animal welfare standards, a comprehensive analysis of available data on race events, animal health, injuries… read more here.
Keywords: morbidity mortality; analysis; annual reports; morbidity ... See more keywords
Progress in the Implementation of the EU Energy Efficiency Directive through the Lens of the National Annual Reports
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DOI: 10.3390/en12061107
Abstract: Following the adoption of the Energy Efficiency Directive (EED) in 2012, the Member States of the European Union implemented various policies and measures to meet the Directive's requirements, including national energy efficiency targets for 2020.… read more here.
Keywords: implementation; energy efficiency; energy; annual reports ... See more keywords