ESG reporting – class actions,deterrence, and avoidance | Elibrary Perpustakaan Universitas Riau

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ESG reporting – class actions,deterrence, and avoidance

Daniel Murphy - Nama Orang; Dianne McGrath - Nama Orang;

Purpose – The purpose of this paper is to expand our understanding of the motivations for corporate
environmental, social and governance (ESG) reporting.
Design/methodology/approach – This paper provides a conceptual exploration of the motivation
for corporations to provide ESG reports and proposes deterrence theory and avoidance as a
complementary explanatory motivation for such reports.
Findings – Within this paper it is argued that part of the motivation for some corporations to
increase ESG disclosures is to avoid, or mitigate, the risk of class actions and the associated financial
penalties. This paper proposes that in Australia the deterrence impact, and ancillary avoidance
behaviour, of civil litigation class action provides a further motivation for improving both corporate
ESG disclosure and sustainability performance.
Originality/value – This paper extends the social and environmental accounting (SEA) reporting
literature by proposing deterrence theory and avoidance as a corporate motivation for environmental,
social and governance (ESG) reporting. Deterrence is proposed as a different, yet complementary,
motivation to the oft-cited variations of stakeholder and legitimacy theory which are dominant in the
SEA reporting motivation literature.

Keywords Social and environmental accounting, Corporate governance, Deterrence theory,Corporate social reporting, ESG, Social accounting

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Informasi Detail

Judul Seri: Sustainability Accounting,Management and Policy Journal
No. Panggil: -
Penerbit: : Emerald Group., 2013
Deskripsi Fisik: Sustainability Accounting, Management and Policy Journal Vol. 4 No. 2, 2013 pp. 216-235
Bahasa: English
ISBN/ISSN: -
Klasifikasi: -
Tipe Isi: -
Tipe Media: -
Tipe Pembawa: -
Edisi: -
Subjek: AKUNTANSI
Info Detail Spesifik: -
Pernyataan Tanggungjawab: Asmawati/Syahrial

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ESG reporting – class actions,deterrence, and avoidance

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