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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 Management – Emerald Publishing
Published: Sep 20, 2011
Keywords: Australia; Public companies; Sustainability; Sustainability reporting; Reputation; Risk management; Corporate image