THE ENVIRONMENTAL REPORTING EXPECTATIONS GAP: AUSTRALIAN EVIDENCE |
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| Institution: | 1. Yonsei University, Seoul, South Korea;2. University of Hull, Hull, UK;3. University of Texas, El Paso, TX, USA;4. University of Cádiz, Cádiz, Spain;5. University of Alcalá, Madrid, Spain;1. School of Accounting, RMIT University, GPO Box 2476V, Melbourne, Victoria, 3001, Australia;2. School of Accountancy, QUT, Brisbane, QLD, 4000, Australia;1. Forest and Nature Conservation Policy Group, Wageningen University, P.O. Box 47, 6700 AA Wageningen, The Netherlands;2. Strategic Communication Group, Wageningen University, P.O. Box 8130, 6700 AA Wageningen, The Netherlands;1. School of Management, University of St Andrews, Scotland, United Kingdom;2. Department of Accounting and Information Systems, College of Business and Law, University of Canterbury, New Zealand |
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| Abstract: | Recent research of corporate reporting practices has suggested that corporate environmental reporting within Australia, and a number of other countries, is typically deficient and not of a standard to satisfy the information needs of various classes of report readers. This paper explores whether a potential information demand/supply imbalance is due to differing perceptions between report users and report preparers as to the relative importance of various items of environmental performance information to the users’ decision making processes. The paper explores whether an environmental reporting ‘expectations gap’ exists within Australia. The study, sponsored by the Institute of Chartered Accountants in Australia, surveyed the attitudes of senior executives within 462 of the largest companies within Australia (the preparers group), as well as the attitudes of 474 individuals from various categories of annual report users. In comparing the responses, significant differences between the views of users and the preparers were found to exist in relation to various issues associated with corporate environmental performance reporting. The evidence is consistent with the existence of an environmental reporting expectations gap within Australia. |
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