Anti-bribery and corruption reporting disclosures

Part of a series of research projects which analyses disclosures on areas of non-financial performance by Australian Securities Exchange (ASX) companies.Publisher PD

Disclosures on human capital management

Part of a series of research projects which analyses disclosures on areas of non-financial performance by Australian Securities Exchange (ASX) companies.Publisher PD

Adoption of integrated reporting by the ASX 50

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.Publisher PD

The state of sustainability report assurance in the ASX 100

Researching publicly available sustainability reports published by the ASX 100 provided data that were used to determine the extent of assurance of public sustainability disclosures, by whom, and to which, if any, assurance standard. This report also provides insights into assurance trends within industry groups and the types of sustainability data being assured.Publisher PD

Disclosures on climate change

Part of a series of research projects which analyses disclosures on areas of non-financial performance by Australian Securities Exchange (ASX) companies.Publisher PD

Disclosures on corporate governance

Part of a series of research projects which analyses disclosures on areas of non-financial performance by Australian Securities Exchange (ASX) companies.Publisher PD

Disclosures on stakeholder engagement

Part of a series of research projects which analyses disclosures on areas of non-financial performance by Australian Securities Exchange (ASX) companies.Publisher PD

Disclosures on managing human rights risks

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.Publisher PD

Disclosures on water

Part of a series of research projects which analyses disclosures on areas of non-financial performance by Australian Securities Exchange (ASX) companies. 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.Publisher PD

Disclosures on supply chain sustainability

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.Publisher PD