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Latest research

  • Adoption of Integrated Reporting by the ASX 50  PDF document - opens in a new window
  • ACCA Australia and New Zealand with Net Balance Foundation Limited, December 2011. This report investigates the state of integrated reporting among Australia’s 50 largest listed companies. It examines, on the basis of publicly available information, the extent to which companies have integrated non-financial matters into core business. This report: provides an overview of integrated reporting and emerging reporting frameworks, guidelines and requirements; analyses public reporting on financial and non-financial matters among ASX 50 companies; identifies the aspects of business that companies within the ASX 50 need to evolve to adopt integrated reporting; sets out a roadmap for Australia’s listed companies to achieve integrated reporting; and identifies the challenges companies may face when moving towards a more integrated approach to business.
  • Disclosures on Managing Human Rights Risks  PDF document - opens in a new window
  • ACCA Australia and New Zealand with Net Balance Foundation Limited, October 2011. This report examines the human rights governance, risk management and reporting quality of companies in the ASX 100. The report focuses predominantly on the 47 companies in the ASX 100 identified by CAER as having high-risk exposure to human rights issues, on the basis they are operating in countries with human rights concerns. The report also addresses, in brief, the approach of the remaining 53 ASX 100 companies not operating in countries of concern but with potential exposure to other human rights risks.
  • Disclosures on Supply Chain Sustainability  PDF document - opens in a new window
  • ACCA Australia and New Zealand with Net Balance Foundation Limited, October 2011. This report analyses the disclosure of aspects of supply chain sustainability by the Australian Securities Exchange top 100 companies. Few, if any, previous studies of this nature have focussed on the sustainability of both upstream and downstream elements of ASX 100 supply chain disclosure. The report highlights many examples of good practice in the disclosure of relevant upstream and downstream policies and procedures within the ASX 100. It also shows, however, a wide range of variability in disclosure, both between and within different industry sectors.
  • Disclosures on Social Investment  PDF document - opens in a new window
  • ACCA Australia and New Zealand with Net Balance Foundation Limited, 2010. Part of a series of research projects which analyses disclosures on areas of non-financial performance by Australian Securities Exchange (ASX) companies.
  • Disclosures on Corporate Governance  PDF document - opens in a new window
  • ACCA Australia and New Zealand with Net Balance Foundation Limited, May 2009. Part of a series of research projects which analyses disclosures on areas of non-financial performance by Australian Securities Exchange (ASX) companies.
  • Anti-bribery and Corruption Reporting Disclosures  PDF document - opens in a new window
  • ACCA Australia and New Zealand with Net Balance Foundation Limited, August 2008. Part of a series of research projects which analyses disclosures on areas of non-financial performance by Australian Securities Exchange (ASX) companies.
  • Disclosures on Human Capital Management  PDF document - opens in a new window
  • ACCA Australia and New Zealand with Net Balance Foundation Limited, 2008. Part of a series of research projects which analyses disclosures on areas of non-financial performance by Australian Securities Exchange (ASX) companies.
  • Disclosures on Climate Change  PDF document - opens in a new window
  • ACCA Australia and New Zealand with Net Balance Foundation Limited, 2007. Part of a series of research projects which analyses disclosures on areas of non-financial performance by Australian Securities Exchange (ASX) companies.
  • Disclosures on Stakeholder Engagement  PDF document - opens in a new window
  • ACCA Australia and New Zealand with Net Balance Foundation Limited, 2007. Part of a series of research projects which analyses disclosures on areas of non-financial performance by Australian Securities Exchange (ASX) companies.
  • Disclosures on water  PDF document - opens in a new window
  • ACCA Australia and New Zealand in collaboration with the Net Balance Foundation and the Sustainable Investment Research Institute (SIRIS ), September 2010. The series analyses disclosures on areas of non-financial performance by Australian Securities Exchange (ASX) top 50 companies (ASX 50). This report examines the reporting quality of 32 companies from the ASX 50. Inclusion was based on companies’ requirements for significant quantities of water for their operations, supply chain and product-use areas.
 


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