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Disclosure in the annual reports

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  • This thesis examines the strategic and potentially legitimising nature of voluntary environmental reporting. First, the thesis examines the relationship between emission levels on the National Pollutant Inventory and the quantity of total voluntary environmental disclosures, voluntary emission disclosures and positive voluntary environmental disclosures in annual reports. Second, an examination of changes in the quantity of disclosures discussing compliance with the National Pollutant Inventory and/or disclosures concerning pollution emissions is undertaken.

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  • The research "Social and environmental reporting practices of the gambling industry: an Australian perspective" explores the corporate social and environmental disclosure (CSD) practices of Australian gambling companies to understand what information is reported in CSDs, and why. The first part of the study performs an analysis of the two gambling companies; annual reports (1995-2009) to investigate the changing trend of the CSDs.

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  • The objective of the thesis is to studying the factors and evaluating the level of information disclosure in the annual report of listed companies at a certain historical period, in the context of a changing in the regulation of information disclosure of listed company. Specifically: (1) Evaluating the level of information disclosure in annual reports; (2) Identify and assess the influence of factors on the level of information disclosure of listed companies at this time.

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