|Published online: May 4, 2015||$US5.00|
This study investigates how a select sample of Australian firms in the minerals industry effectively disclose their levels of sustainable performance, in particular against the Global Reporting Initiatives (GRI) framework. The selected mineral firms, for the year 2011, analysed in this investigation include: Orica, BHP Billiton, OZ Minerals and Rio Tinto, all members of the Mineral Council of Australia.
The findings from this study highlight that comparisons of sustainability performance disclosures between firms is not facilitated by current disclosure practices. Evidence from the research found that firms display various combinations of sustainability disclosure. Evidence from this study represents a dissimilar set of combinations between firms. This further adds to the complexity for consistency and comparisons between firms. The GRI may not be enough for there to be a consistent and accepted principle.
|Keywords:||Sustainability, Reporting, Practices, Consistency, Firms, Disclosure|
Senior Lecturer, Flinders Business School, Flinders University of South Australia, Adelaide, South Australia, Australia