Academic literature on the topic 'KPMG Australia'
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Journal articles on the topic "KPMG Australia"
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Arnott, James, and Nadia Leibbrandt. "A hydrogen future?" APPEA Journal 60, no. 2 (2020): 385. http://dx.doi.org/10.1071/aj19088.
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Hydrogen is emerging as an alternate carrier of energy. It has the potential to play a key role in the decarbonisation of the energy sector. Governments around the world and in Australia are signalling interest in moving the hydrogen economy forward. Current efforts are focused on developing hydrogen visions and strategies, supported by investments and partnerships with industry to progress technology and unlock the barriers across the hydrogen value chain. KPMG has worked with CSIRO, ATCO Gas and the Australian Renewable Energy Agency (ARENA) in the development of a Hydrogen City tool (H2City Tool) (available for public download from the ARENA website). The H2City Tool assists users with screening communities that may be suitable for transitioning to a hydrogen-based energy future and provides two broad pathways: a hydrogen pathway and an electrification pathway, allowing a relative comparison to be made between these options. This abstract provides a summary of outcomes arising from analysis performed by KPMG using the H2City Tool, which illustrates the conditions and viability of several pathways to convert to a hydrogen-based energy future. These pathways were: Scenario 1 – converting a large metropolitan community to hydrogen; Scenario 2 – adopting hydrogen to fuel transport at scale; Scenario 3 – adopting hydrogen in electricity grid firming at scale; and Scenario 4 – adopting the concept of hydrogen hubs in regional Australia.
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Verwoert, Liesl. "Long-distance commuter workforce." APPEA Journal 53, no. 2 (2013): 467. http://dx.doi.org/10.1071/aj12078.
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Australia’s resources industry has experienced record growth and a strong demand for labour during the past decade. Much of this demand is occurring in remote parts of Australia and is met by population growth of resident and non-resident long-distance-commuter (LDC) workers. LDC workers are defined as those who travel significant distances between where they usually live and work, and include fly-in/fly-out and drive-in/drive-out workers. While the LDC workforce is not new, the scale of this phenomenon and the shift in commuting patterns among this workforce to meet Australia’s evolving labour demands is unprecedented. KPMG have quantified the size and distribution of the LDC workforce by industry and region across Australia. This was part of a ground-breaking workforce mobility study commissioned by the Minerals Council of Australia (in conjunction with APPEA and Skills DMC). Findings from this study answer the following questions: To what extent has the size of the LDC workforce increased in the past five years up to 2011? How does the prevalence of long-distance commuting in the oil and gas industry compare with other industries? What are the top three resource regions that attract LDC workers and what do the commuter routes look like? This extended abstract contributes to our knowledge base about the geographic mobility of the Australian workforce. It reveals the LDC workforce facts and thereby helps guide industry and government policy to ensure the economic and social prosperity of Australia’s resource regions and their residents and workers.
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Hogarth-Scott, Piers. "The Internet of Things (IoT) is transforming the oil and gas industry – reducing cost, improving operational efficiency, increasing safety and helping tap into new markets." APPEA Journal 57, no. 2 (2017): 469. http://dx.doi.org/10.1071/aj16087.
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The Internet of Things (IoT) and its forecast 50 billion+ devices will transform industries with an estimated $11+ trillion annual impact to the global economy by 2025. In that same period, Australia has the opportunity to derive up to $116 billion in annual economic value from IoT. The IoT is taking the internet into everything that impacts our lives – from engineering to health, infrastructure, agriculture, mining and more. It is the future of digital connectivity, data accumulation and system efficiencies, but implementation requires sound strategy with a balance between innovation, opportunity and risk. KPMG views IoT as an opportunity for Australian technology companies, industries and entrepreneurs to be leaders in the development and execution of innovative IoT applications. The potential economic, social and environmental benefits from effective IoT solutions are vast. However, IoT developments must focus on security, privacy and trust, to ensure the safety of the IoT ecosystem and its users. The oil and gas industry have in many ways been leaders in the industrial IoT, recognising that innovation in IoT can reduce cost, improve operational efficiency, increase safety and help tap into new markets. However, to unlock the full economic opportunity presented by IoT, interoperability of technologies is essential. This paper explores IoT interoperability with a particular focus on Hypercat BSI PAS212:2016.
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Liu, Qiao, and Charl de Villiers. "Does the provision of voluntary corporate social responsibility disclosure influence the cost of equity capital? Evidence from Australia and the United Kingdom." Corporate Ownership and Control 8, no. 4 (2011): 201–13. http://dx.doi.org/10.22495/cocv8i4c1p6.
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The practice of managers of firms making voluntary social disclosures has become widespread. Corporate ownership (shareholders) will be interested to know whether these voluntary social disclosures affect them by influencing the firm’s cost of equity capital. This study investigates the relationship between the voluntary corporate social responsibility disclosure of Australian and UK firms, based on the 2008 KPMG International Survey of Corporate Social Responsibility Reporting and the cost of equity capital based on the Botosan and Plumlee (2005) model. Using a sample of 59 firms ranked in the top 100 of Australian and UK firms, we find that firms making voluntary corporate social responsibility disclosure in compliance with the Global Reporting Initiative Guidelines are associated with an increased cost of equity capital. Our main results are robust to several alternative measures of voluntary corporate social responsibility disclosure. These results can be attributed to two reasons. Firstly, firms making voluntary corporate social responsibility disclosure provide information that allows certain traders to make judgments about a firm’s performance that are superior to the judgments of other traders. As a result, there may be more information asymmetry amongst traders. Secondly, shareholders consider that the information production and proprietary costs associated with voluntary corporate social responsibility disclosure outweighs its potential benefits. Both explanations suggest that investors will impose a higher cost of equity on firms making voluntary corporate social responsibility disclosure. In the additional tests, we show that our main results are robust to alternative measures of voluntary corporate social responsibility disclosure.
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Egan, Matthew. "LGBTI staff, and diversity within the Australian accounting profession." Sustainability Accounting, Management and Policy Journal 9, no. 5 (November 5, 2018): 595–614. http://dx.doi.org/10.1108/sampj-07-2017-0069.
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Purpose Large accounting firms lay claim today to a broad focus on staff diversity and inclusion. Related initiatives focus on gender, culture, age and sexuality. This paper aims to seek insight from publicly available discourse provided by the “Big 4” in Australia (Deloitte, Ernst and Young, KPMG and PwC), along with two second-tier firms, into the nature and drivers of diversity initiatives for lesbian, gay, bisexual, transgender and intersex (LGBTI) staff. Design/methodology/approach Web-based discourse provided as at May 2017 is examined and analysed. Findings All six firms provided a range of related disclosures, suggesting that a cultural shift for LGBTI staff was underway. Detail provided on actual policies and procedures was limited, and a struggle was suggested, between balancing the needs of diverse staff, with concerns for some, perhaps, more conservative clients. Some repositioning of arguments was suggested, focussed on shifting responsibility to staff and on shifting the object of celebration from staff to the firm. Research limitations/implications This study is limited to an interpretation of carefully constructed publicly disclosed statements. Further studies could explore the lived experience of these apparent changes with staff. Practical implications Recruitment and staff retention continue to be on-going challenges within the accounting profession. This study provides insight into initiatives targeted to support LGBTI staff. Social implications Availing space to bring ‘whole selves’ into the workplace is an important element of creating a pleasant, comfortable and engaging environment for staff. This study provides insight into the perspective of employers on the importance of such initiatives. Originality/value Little attention has been directed to exploring sexual diversity in the workplace or to sexuality within accounting studies.
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Zorio-Grima, Ana, and Pedro Carmona. "Narratives of the Big-4 transparency reports: country effects or firm strategy?" Managerial Auditing Journal 34, no. 8 (September 2, 2019): 951–85. http://dx.doi.org/10.1108/maj-09-2018-1994.
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Purpose The purpose of this paper is to examine whether audit firms use transparency reports (TRs) as a tool to standardize their brand image or whether the semantic and content analysis in these reports indicates a higher importance of country effects. Design/methodology/approach The sample includes 28 TRs published in English by the Big-4 audit firms from five EU countries (the UK, Ireland, Luxemburg, Hungary and Malta), as well as in the USA and Australia. Findings Using content analysis, this research finds that there is variation in the language used in TRs both across audit firms and jurisdictions. Most TRs from different countries of the same firm tend to be clustered, suggesting that audit firms use transparency reporting as a strategy to differentiate themselves from their competitors. In fact, EY and KPMG seem to have more standardized internal procedures and standardized information. Regarding country effects, the results indicate that TRs in the UK are longer and show more detailed information. Originality/value Overall, this research is innovative in the sense that it applies a new methodological approach to an emerging topic such as audit transparency reporting. It identifies emerging topics of voluntary disclosure, such as financial data of the firm, gender and ethnic origin of employees, community involvement or sanctions, among other topics of interest which might be explored in detail by future research to understand the construction of the profession.
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Kolk, Ans. "Verificatie van milieuverslagen." Maandblad Voor Accountancy en Bedrijfseconomie 74, no. 9 (September 1, 2000): 363–74. http://dx.doi.org/10.5117/mab.74.21751.
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Een decennium na de publicatie van de eerste milieuverslagen zijn steeds meer bedrijven ertoe overgegaan regelmatig over hun milieuaspecten te rapporteren. Dit gebeurt op verschillende manie-ren: door het opnemen van milieu-informatie in het financiële of sociale verslag, of door het uit-brengen van een apart duurzaamheids- of milieu-verslag. Een afzonderlijk milieuverslag, meestal op papier maar in toenemende mate ook elektro-nisch, is hierbij verreweg het gebruikelijkst. Uit recent onderzoek naar de stand van zaken bij de 100 grootste ondernemingen in 11 landen blijkt dat 24% een milieuverslag publiceert; in 1993 was dat nog 12% en in 1996 17% (KPMG, 1993; KPMG, 1997; KPMG/WIMM, 1999). Met 25% scoort Nederland gemiddeld. In Duitsland, de Scandinavische landen, Groot-Brittannië en de Verenigde Staten worden relatief meer milieuver-slagen gepubliceerd, in België, Finland, Australië en Frankrijk aanzienlijk minder. Van de 250 grootste multinationale onderne-mingen van de Fortune-lijst brengt 35% een ver-slag uit; voor financiële bedrijven ligt dit percen-tage met 15% overigens veel lager dan voor de overige sectoren, waarvan 44% rapporteert (Kolk, Walhain en Van de Wateringen, 2001; KPMG/ WIMM, 1999). Deze tendens, dat de industriële, meer ‘vervuilende’ sectoren vooroplopen, terwijl verslaglegging bij banken, verzekeraars en dienst-verlenende bedrijven minder gebruikelijk is, geldt in het algemeen. Dit heeft veel te maken met de redenen voor het publiceren van een milieuver-slag.
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Quartey, Samuel Howard, and Sam Wells. "Knowledge combination and sustainability of the Eyre Peninsula's fishing industry in Australia." Knowledge and Process Management 26, no. 4 (October 2019): 355–70. http://dx.doi.org/10.1002/kpm.1615.
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Quartey, Samuel Howard. "Knowledge and sustainable competitive advantage of the Eyre Peninsula's fishing industry in Australia." Knowledge and Process Management 26, no. 2 (January 30, 2019): 86–97. http://dx.doi.org/10.1002/kpm.1592.
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Clarke, Jayne, and Paul Turner. "Global competition and the Australian biotechnology industry: developing a model of SMEs knowledge management strategies." Knowledge and Process Management 11, no. 1 (January 2004): 38–46. http://dx.doi.org/10.1002/kpm.190.
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