Environmental reporting as a communication tool: a question of enforcement? Karen Bubna-Litic, University of Technology, Sydney.

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Presentation transcript:

Environmental reporting as a communication tool: a question of enforcement? Karen Bubna-Litic, University of Technology, Sydney

Do the legal requirements for mandatory environmental reporting in the board of directors report in the company’s annual report affect corporate behaviour, particularly at board level? And is this translated into improved corporate decisions, practices and outcomes?

What is the role of the regulator in achieving this?

Background and methodology Voluntary or mandatory KPMG 2005 report: 13%-33% Longitudinal research in Australia – 1999; 2002; 2004 Methodology: –6 categories based on what was most useful to stakeholders. –Nature of what is reported rather that number –Case studies Results –20% had board responsibility –Supply chain policy –Sector difference: property trust, finance, transport

Regulators Rewriting textual ambiguity Proactive role Guidelines and standards for reporting Use of case studies Strengthen enforcement role - misstatements Should auditors audit non-financial information? Regulatory vacuum?