Implementation of the Environmental Disclosure - myassignmenthelp

Question: Discuss about theImplementation of the Environmental Disclosure Requirement. Answer: Download 5 Recent Academic Journal where researcher used qualitative content analysis to analyze secondary data through internet sites. The following are the qualitative journals contents have been used for the purpose of the study. These journals have provided theoritical framework for analysis of secondary data through internet sites. S. Brammer (2008) article, Factors influencing the quality of corporate environmental disclosure. In the Business Strategy and the Environment, pages 120 to 136(Brammer, 2008). S. G. Cuganesan (2010) article, Examining CSR disclosure strategies within the Australian food and beverage industry. In Accounting Forum, Volume 34, Number 3, pages 169 to 183 Elsevier, 169-183(Cuganesan, 2010). G. C. Gallery (2008) article, Corporate disclosure quality: lessons from Australian companies on the impact of adopting International Financial Reporting Standards. In the Australian Accounting Review, pages 257 to 273(Gallery, 2008). J. Guthrie (2008) article, GRI sustainability reporting by Australian public sector organizations. In the journal of Public Money and management, pages 361 to 366(Guthrie , 2008). S. M. Lim (2007) article, The association between board composition and different types of voluntary disclosure. In the European Accounting Review, pages 555 to 583(Lim, 2007). Describe what environmental disclosure is for Australian publicly listed companies. Australian publicly listed companys needs to disclose their exposure to specific economic and environmental along with social sustainability risks under the newly incorporated corporate governance guidelines. The ASX Corporate Council has undertaken the new non-financial risk disclosure norms in a first instance since the global financial crisis. The newly incorporated disclosure and guidelines are to focus on disclosure and transparency of corporates. Earlier there have been several risks identified in the auditing process. Majority of ASX companies produce sustainability reports, which accounts for 95% from the top 250 listed companies. Australian corporations lag behind international best practices in Corporate Governance disclosure norms. GRI standards is the most integral form of reporting that has been included in Australia. GRI initiates companies to disclose corporate social responsibility endeavors along with environmental sustainability impact reporting. The Federal governm ent at various times declined to regulate mandatory social and environmental risks reporting, even though it was suggested at various instances by parliamentary inquiry, Corporations and Market Advisory Committee. Those items were primary treated as externalities and corporations were expected to only pursue profits. ASX listed companies needs to comply with principles and also give detailed reasons for any non-compliance, otherwise the Company might be delisted. Australia incorporated most controversial change by incorporation of environmental sustainability disclosures. Diversity in disclosure has been included to increase commitment towards equity and diversity in not only financial performances but also in board deliberations. Define what is qualitative content analysis ( Use that 5 journals to describe and Justify your answer). Qualitative content analysis is diagnosing contents and matter within a journal for arriving at results for a study. It is a technique that is used widely across qualitative research techniques. It is not a single method and includes application of three distinct approaches, as conventional, summative or directed. All approaches are applied to arrive at meaning from the content of text data adhering to naturalistic paradigm. There are significant amount of differences between them as in coding schemes, threats to trustworthiness and origin of codes. A directed approach the analysis is triggered by means of research findings, which provides guiding codes. Summative content analysis on the other hand involves counting along with comparisons with content or keywords followed by interpreting underlying context. Describe in 5 short paragraph (one paragraph for one journal) - how they used quantitative or qualitative content analysis research method to complete their research. Brammer (2008) article, Factors influencing the quality of corporate environmental disclosure. In the Business Strategy and the Environment, pages 120 to 136(Brammer, 2008). The scope of the above journal has reflected on the influences on corporates that affect disclosure norms for corporate envrionemntal disclosures. It provides a qualitative assessment of various prevailing corporate environmental disclosures. G. Cuganesan (2010) article, Examining CSR disclosure strategies within the Australian food and beverage industry. In Accounting Forum, Volume 34, Number 3, pages 169 to 183 Elsevier, 169-183(Cuganesan, 2010). This journal provides relevant insights regarding CSR strategies that are integral in the service sector of Australian food and beverage industry. It provides a qualitative comparison between CSR applicability in food and beverages industry in Australia. C. Gallery (2008) article, Corporate disclosure quality: lessons from Australian companies on the impact of adopting International Financial Reporting Standards. In the Australian Accounting Review, pages 257 to 273(Gallery, 2008). This article include impacts of adopting International Financial Reporting Standards on Austrlian companies, where environemntal norms forms a crucial aspect. It is a qualitative guidance to IFRS. Guthrie (2008) article, GRI sustainability reporting by Australian public sector organizations. In the journal of Public Money and management, pages 361 to 366(Guthrie, 2008). This article provide relevant qualitative reporting standards on GRI sustainability by Australian public companies. M. Lim (2007) article, The association between board composition and different types of voluntary disclosure. In the European Accounting Review, pages 555 to 583(Lim, 2007). This article provides a qualitative review of assocaition amongst board member compositions, hence including voluntary disclosure norms. How you will implement qualitative content analysis to complete your research (Implementation of the Environmental Disclosure requirement in Australian Service Industry). The journals will act as necessary guiding material and qualitative source for content for this particular study. In order to compile implementation of Environmental Disclosure requirements in the Australian Service Industry, the following will be adhered to. Notes regarding prominent transcripts will be maintained where information is found. Usage to various types of information that offers description of relevant matters needs to be reflected. Then categories of information need to be linked and sub-categories needs to be formed. The information from various categories and sub-categories has to be analysed, it can either be inductive or deductive process in analysis. You can use 50 publicly listed ( ASX) service industry like Banks, Hospitals, Consulting firm, Tourism industry, Accounting firms ( 10 companies from each) last 3 years ******ited Annual reports from their publicly available website. Download them and describe how you are going to do this research. Additional hints: you can use NVIVO software to conduct this research. You need to describe more part B than partB. ( Describe procedure like factors to consider ). In order to analyse 50 ASX listed companies, utilizing their last 3 years Annual reports is a critical factor. A specific research paradigm will be developed which will need to applied on each and every company to analyse their disclosures. On each company, specific norms assimilated from journal reviews has to be applied which will reveal either compliance standards or non-compliance. According to the results a deductive analysis will be applied. A deductive analysis will first aim to draw conclusion from various journals regarding the various requirements of the study and then apply them onto companies such as to gain relevant insights into the same. There will be a hypothesis assumption for arriving at the results and objectives for the study. Data from various companies will be obtained and then such data needs to be analysed by quantitative techniques. Through quantitative techniques, results will be obtained regarding disclosure norms for these listed companies. With these quan titative techniques, deduction from journals can be applied. Post application of logical reasoning and deriving from the companies, findings and analysis will be developed and obtained from the research. Deduction from these data can be obtained by means of quantitative analysis then subsequent qualitative analysis. This findings and analysis will be in line with the deductions drawn from the journal sections.lic sector organizations. Public Money and management, 361-366. Reference Lists Brammer, S. . (2008). Factors influencing the quality of corporate environmental disclosure. Business Strategy and the Environment, 120-136. Cowan, S. . (2011). Corporate disclosure reactions to Australias first national emission reporting scheme. Accounting Finance, 409-436. Cuganesan, S. G. (2010). Examining CSR disclosure strategies within the Australian food and beverage industry. In Accounting Forum (Vol. 34, No. 3, pp. 169-183). Elsevier, 169-183. Frost, G. R. (2007). The introduction of mandatory environmental reporting guidelines: Australian evidence. Abacus, 190-216. Gallery, G. C. (2008). Corporate disclosure quality: lessons from Australian companies on the impact of adopting International Financial Reporting Standards. Australian Accounting Review, 257-273. Golob, U. . (2007). Golob, U., Bartlett, J. L. . Public Relations Review, 1-9. Guthrie, J. . (2008). GRI sustainability reporting by Australian pub Herawaty, M. . (2007). Disclosure in the annual reports of Australian government departments: a research note. Disclosure in the annual reports of Australian government departments: a research note., 147-168. Lim, S. M. (2007). The association between board composition and different types of voluntary disclosure. European Accounting Review, 555-583. Rankin, M. W. (2011). An investigation of voluntary corporate greenhouse gas emissions reporting in a market governance system: Australian evidence. Accounting, Auditing Accountability Journal, 1037-1070.