Catching the G3 wave: would increased corporate compliance with GRI water-related indicators improve Australian water sustainability?

Research output: Chapter in Book/Report/Conference proceedingConference proceeding contributionpeer-review

Abstract

Purpose: This paper seeks to contribute to the ongoing debate regarding the efficacy of corporate sustainability reporting in general and the GRI G3 Guidelines in particular. Design/methodology/approach: GRI water-related disclosures are evaluated in the context of water sustainability in Australia. Findings: The GRI guidelines are problematic with respect to reporting thresholds, reporting boundaries and the underlying assumption of corporate autonomy, rendering complaint water disclosures of limited value. However contrasting examples of disclosures of political donations and (to a lesser extent) greenhouse gas emissions demonstrate that a one-size-fits-all critique of the GRI requirements is inappropriate. Calls for either mandatory GRI reporting or abstinence therefore need to be nuanced. Originality/value: The paper contributes to the SEA literature by considering a single sustainability issue in some depth, rather than adopting the more usual generalist approach. The findings will be of interest to academics and practitioners seeking to enhance corporate accountability through disclosure.
Original languageEnglish
Title of host publicationProceedings of the fifth Asia Pacific Interdisciplinary Research in Accounting Conference
EditorsStewart Lawrence, Markus J. Milne
Place of PublicationAuckland
PublisherAPIRA 2007 Organising Committee
Number of pages27
Publication statusPublished - 2007
EventAsia Pacific Interdisciplinary Research in Accounting Conference (5th : 2007) - Auckland
Duration: 8 Jul 200710 Jul 2007

Conference

ConferenceAsia Pacific Interdisciplinary Research in Accounting Conference (5th : 2007)
CityAuckland
Period8/07/0710/07/07

Keywords

  • Global Reporting Initiative
  • triple bottom line
  • water accounting
  • Australia

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