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Sustainability reporting and reputation risk management: an Australian case study

Sustainability reporting and reputation risk management: an Australian case study Purpose – The purpose of this paper is to explore the ways in which a leading Australian public company uses sustainability reporting to respond to reputation risk arising from proposed regulation. Design/methodology/approach – The paper uses a case study approach and both qualitative and quantitative methods of content analysis. The qualitative component is based on a framework of reputation conceptualisations and image restoration strategies adopted from existing literature. Findings – The key findings of this paper are that the concept of reputation risk management (RRM) could assist in understanding what motivates sustainability reporting, and how proposed regulation could lead to a decrease in the quantity but increase in the quality of sustainability reporting. In addition, “honesty” is revealed as a potential RRM strategy. Originality/value – The paper extends existing research on the RRM thesis by studying an Australian case of a reputation‐damaging event over a number of reporting years, examining a range of sustainability reporting media, and adding a quantitative aspect to an otherwise qualitative research framework. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png International Journal of Accounting and Information Management Emerald Publishing

Sustainability reporting and reputation risk management: an Australian case study

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Publisher
Emerald Publishing
Copyright
Copyright © 2011 Emerald Group Publishing Limited. All rights reserved.
ISSN
1834-7649
DOI
10.1108/18347641111169269
Publisher site
See Article on Publisher Site

Abstract

Purpose – The purpose of this paper is to explore the ways in which a leading Australian public company uses sustainability reporting to respond to reputation risk arising from proposed regulation. Design/methodology/approach – The paper uses a case study approach and both qualitative and quantitative methods of content analysis. The qualitative component is based on a framework of reputation conceptualisations and image restoration strategies adopted from existing literature. Findings – The key findings of this paper are that the concept of reputation risk management (RRM) could assist in understanding what motivates sustainability reporting, and how proposed regulation could lead to a decrease in the quantity but increase in the quality of sustainability reporting. In addition, “honesty” is revealed as a potential RRM strategy. Originality/value – The paper extends existing research on the RRM thesis by studying an Australian case of a reputation‐damaging event over a number of reporting years, examining a range of sustainability reporting media, and adding a quantitative aspect to an otherwise qualitative research framework.

Journal

International Journal of Accounting and Information ManagementEmerald Publishing

Published: Sep 20, 2011

Keywords: Australia; Public companies; Sustainability; Sustainability reporting; Reputation; Risk management; Corporate image

References