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Download fileSustainability reports versus sustainability practices: impact of organised hypocrisy & organisational facades on sustainability behaviour of Australian mining companies
thesis
posted on 2022-03-29, 01:50 authored by Tasneem HusainUsing 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.
History
Table of Contents
Chapter 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.Notes
Bibliography: pages 58-65 Theoretical thesis.Awarding Institution
Macquarie UniversityDegree Type
Thesis MResDegree
MRes, Macquarie University, Faculty of Business and Economics, Department of Accounting and Corporate GovernanceDepartment, Centre or School
Department of Accounting and Corporate GovernanceYear of Award
2018Principal Supervisor
Rajni MalaRights
Copyright Tasneem Husain 2018. Copyright disclaimer: http://mq.edu.au/library/copyrightLanguage
EnglishJurisdiction
AustraliaExtent
1 online resource (85 pages) diagrams, tablesFormer Identifiers
mq:70705 http://hdl.handle.net/1959.14/1266918Usage metrics
Categories
Keywords
Mineral industries -- Australia -- Managementsustainability reportingorganised hypocrisyIssues managementSocial responsibility of business -- Australiaminingcorporate social responsibilitySustainable development reporting -- AustraliaMineral industriesorganisational facadesSocial responsibility of businessSustainable development reporting