Purpose – The purpose of the study is to examine the use of the web as a means of stakeholder engagement and as part of a strategy for communicating to stakeholders particularly on social and environmental performance. Design/methodology/approach – A postal questionnaire was sent to over one...

This paper analyses the link between the importance, as stated by reporters, of specific factors in the decision to disclose environmental information and actual reporting practices. Through a mail survey, chief finance officers (CFOs) of selected Australian companies rated the perceived...

A growing concern for environmental issues has resulted in calls for improvement in corporate environmental performance. In Australia, as elsewhere, this has involved the discussion as to the role of accounting and accountants in environmental management (Burritt and Gibson, 1993; Hrisak, 1995)....

Purpose: This study aims to investigate the effects of institutional qualities on corporate social responsibility (CSR) engagement from a global perspective. Design/methodology/approach: The authors examine CSR engagement across 83 developed and developing economies focusing on four potential...