Managing Social and Environmental Performance: Do Companies Have Adequate Information?

The commonwealth government has again explored the issue of mandatory social and environmental reporting by companies. This paper reviews the for‐and‐against arguments. We investigate the capacity for Australian organisations to voluntarily provide adequate social and environmental information by undertaking an analysis of current reporting practices with a focus on the reporting of performance‐related information. To understand whether Australian companies are achieving best practice we benchmark disclosure against a sample of British companies.