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Sustainability Disclosure, Social and Environmental Accounting: Implications for Sustainable Development Goals

Pandaram, Atishwar and Naidu, Suwastika and Patel, Arvind and Chand, Anand (2020) Sustainability Disclosure, Social and Environmental Accounting: Implications for Sustainable Development Goals. UNSPECIFIED. (Unpublished)

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    Abstract

    There have been numerous studies conducted in the developed countries on the social and environmental accounting research. Unfortunately, small island developing countries are lagging far behind on the social and environmental aspects of accounting research. The main aim of this study is to examine the sustainability disclosure practices adopted by the 20 companies listed in the South Pacific Stock Exchange and explore the implications of sustainability disclosure on SDG’s. This study will apply the content analysis to the accounting information disclosed in the annual reports and websites of the 20 companies listed in the SPX. The findings from this study has confirmed that firms have emphasized extensively on economic sustainability disclosure as compared to disclosure of (1) natural environment, (2) contribution to society, (3) human resource development, (4) product responsibility, (5) human rights, and (6) governance issues. Sustainability disclosure practices adopted by the 20 companies listed in SPX helps to enrich and enhance the SDGs monitoring mechanisms, as it provides information to the stakeholders on the sustainability impacts of companies on the national economy. This study has implications for the policy makers and practitioners.

    Item Type: Other
    Subjects: H Social Sciences > H Social Sciences (General)
    Divisions: Faculty of Business and Economics (FBE) > School of Management and Public Administration
    Depositing User: Suwastika Naidu
    Date Deposited: 13 Jan 2021 14:22
    Last Modified: 01 Mar 2022 10:25
    URI: http://repository.usp.ac.fj/id/eprint/12529
    UNSPECIFIED

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