Sustainability reports versus sustainability practices: impact of organised hypocrisy & organisational facades on sustainability behaviour of Australian mining companies
thesisposted on 29.03.2022, 01:50 authored by Tasneem Husain
Using content analysis, this study aims to investigate the existence of any gaps between corporate talk, decisions and actions in the sustainability reporting of the Australian mining sector and provide explanations for the existence of these gaps (if any). Prior research on sustainability reporting has focused on the theoretical frameworks of legitimacy, stakeholder and institutional theories, while this study uses a more nuanced theoretical framework of organised hypocrisy and organisational facades to investigate the divergence between talk, decisions and actions relating to the sustainability behaviour of two large Australian mining companies over the period 2012-2017. It also investigates whether these companies create organisational facades to meet the conflicting demands of their different stakeholder groups. The findings suggest that there is a divergence between talk, decisions and actions and while these gaps are less evident within each facade, they become more obvious across facades. Moreover, the evaluation of the disclosures finds that companies meet the conflicting demands of their stakeholders by engaging in organised hypocrisy, i.e., satisfying some stakeholders with corporate talk and decisions and others with corporate actions. The findings will help stakeholders better evaluate the sustainability disclosures and enable a constructive dialogue between the organisations and their stakeholders to improve the quality of their sustainability reporting.
Table of ContentsChapter One. Introduction -- Chapter Two. Literature review and theoretical framework -- Chapter Three. Methodology -- Chapter Four. Results-- Chapter 5. Research method -- Chapter Five. Conclusions, limitations and future research -- References -- Appendix.
NotesBibliography: pages 58-65 Theoretical thesis.
Awarding InstitutionMacquarie University
Degree TypeThesis MRes
DegreeMRes, Macquarie University, Faculty of Business and Economics, Department of Accounting and Corporate Governance
Department, Centre or SchoolDepartment of Accounting and Corporate Governance
Year of Award2018
Principal SupervisorRajni Mala
RightsCopyright Tasneem Husain 2018. Copyright disclaimer: http://mq.edu.au/library/copyright
Extent1 online resource (85 pages) diagrams, tables
Former Identifiersmq:70705 http://hdl.handle.net/1959.14/1266918
Mineral industries -- Australia -- Managementsustainability reportingorganised hypocrisyIssues managementSocial responsibility of business -- Australiaminingcorporate social responsibilitySustainable development reporting -- AustraliaMineral industriesorganisational facadesSocial responsibility of businessSustainable development reporting