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Sustainability balanced scorecard disclosures: an Australian study

By Evangeline O. Elijido-Ten and Yulianda Tjan


The purpose of this research is to analyse corporate sustainability commitment level (SCL) and its determinants by examining the extent of Sustainability Balanced Scorecard (SBSC) public disclosures provided by Australia‟s largest publicly listed companies. First, content analysis is used to scrutinise publicly available disclosures. Then, logistic regression is conducted to ana- lyse the determinants of SCL. The analysis shows that the company‟s level of commitment to sustainability can be determined from voluntary disclosures using a set of criteria developed from the relevant SBSC and environmental management literature. It is also found that SCL is significantly associated to size, leverage, industry and government reporting legislation but not to profitability

Topics: Sustainability Balanced Scorecard, Sustainability Commitment, Top 100 Australian Listed Companies, Voluntary Public Disclosure
Publisher: Sebelas Maret University
Year: 2014
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