Does the GRI influence sustainability disclosures in Asia-Pacific banks?

Islam, Muhammad Azizul, Jain, Ameeta, & Thomson, Dianne (2016) Does the GRI influence sustainability disclosures in Asia-Pacific banks? Australasian Journal of Environmental Management. (In Press)

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Abstract

This article examines sustainability disclosures by the major banks in the Asia-Pacific region (the six largest banks from each of four countries: Australia, Japan, China and India) during the period 2005 to 2012. The findings show sustainability disclosures by banks that participate in the global reporting initiative (GRI) are significantly higher than disclosures by those banks that have not participated in the GRI. Amongst those banks that have participated in the GRI there is is a higher rate of disclosure by externally assured banks than by non-externally assured banks. Among the GRI

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ID Code: 94967
Item Type: Journal Article
Refereed: Yes
Keywords: GRI, Disclosure, Moral Legitimacy theory, Sustainability, Asia-Pacific, Banks
DOI: 10.1080/14486563.2016.1174625
ISSN: 2159-5356
Divisions: Current > QUT Faculties and Divisions > QUT Business School
Current > Schools > School of Accountancy
Copyright Owner: Copyright 2016 Taylor & Francis
Deposited On: 19 Apr 2016 01:58
Last Modified: 03 Jun 2016 01:44

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