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1
Moore, David R. J., and Nick Sciulli. "Sustainable Development Goal Disclosures within Australian Superannuation Funds: An Exploratory Study." Australasian Business, Accounting and Finance Journal 16, no. 2 (2022): 72–90. http://dx.doi.org/10.14453/aabfj.v16i2.6.
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The financial reporting landscape is continuing to expand with both regulated and voluntary disclosures making their way into various reporting frameworks. This increased attention to disclosures is being pursued by professional bodies, governments, companies and other organisations given the changing demands by stakeholders for sustainability disclosures. The Australian superannuation industry is a compulsory system developed to ensure a comfortable retirement income for members. It is now a trillion-dollar business and therefore, has significant influence on the investment decisions that it makes on behalf of its members. The United Nations Sustainable Development Goals (UN SDGs) are increasingly being used as a signal to the market that an organisation is meeting the demands of stakeholders. The objective of this study is exploratory in nature, investigating the types of SDG disclosures made by the largest superannuation funds in Australia. Data was collected through a content analysis of the annual and/or supplementary reports produced by Australian superannuation funds. The findings suggest that Australian superannuation funds currently disclose a minimal level information in accordance with the SDGs in different reporting formats and the SDGs tends to prevail where superannuation managers believe they can have the most impact. Our results have implications for SDG reporting, policy and management practice. Future research that helps explain how managers choose which SDGs to report would be a useful contribution in the context of superannuation.
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Deegan, C. M. "ENVIRONMENTAL REPORTING IN AUSTRALIA: THE PAST, THE PRESENT ANDTHE FUTURE." APPEA Journal 40, no. 1 (2000): 617. http://dx.doi.org/10.1071/aj99041.
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This paper provides an overview of Australian environmental reporting. Specifically, the topics to be considered include: a brief consideration of trends in environmental reporting together with an overview of industry initiatives to encourage environmental reporting; an overview of regulation pertaining to environmental reporting; an overview of trends towards the practice of sustainable development reporting with particular reference to triple bottom line reporting; an examination of social accounting and social auditing; an investigation of the linkage between social and environmental reporting and financial accounting; and, projections about the future of social and environmental reporting.
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Yang, Ang, Geoff Podger, Shane Seaton, and Robert Power. "A river system modelling platform for Murray-Darling Basin, Australia." Journal of Hydroinformatics 15, no. 4 (March 29, 2012): 1109–20. http://dx.doi.org/10.2166/hydro.2012.153.
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Global climate change and local development make water supply one of the most vulnerable sectors in Australia. The Australian government has therefore commissioned a series of projects to evaluate water availability and the sustainable use of water resources in Australia. This paper discusses a river system modelling platform that has been used in some of these nationally significant projects. The platform consists of three components: provenance, modelling engine and reporting database. The core component is the modelling engine, an agent-based hydrological simulation system called the Integrated River System Modelling Framework (IRSMF). All configuration information and inputs to IRSMF are recorded in the provenance component so that modelling processes can be reproduced and results audited. The reporting database is used to store key statistics and raw output time series data for selected key parameters. This river system modelling platform has for the first time modelled a river system at the basin level in Australia. It provides practitioners with a unique understanding of the characteristics and emergent behaviours of river systems at the basin level. Although the platform is purpose-built for the Murray-Darling Basin, it would be easy to apply it to other basins by using different river models to model agent behaviours.
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Pasko, Oleh, Fuli Chen, Alvina Oriekhova, Alina Brychko, and Iryna Shalyhina. "Mapping the Literature on Sustainability Reporting: A Bibliometric Analysis Grounded in Scopus and Web of Science Core Collection." European Journal of Sustainable Development 10, no. 1 (February 1, 2021): 303. http://dx.doi.org/10.14207/ejsd.2021.v10n1p303.
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Sustainability reporting has become an increasingly common practice among companies around the globe as around 90% of the world’s 250 largest companies from Fortune 500 prepare and publish its sustainability reporting. Aiming to help researchers to grasp the intellectual landscape of global research on sustainable reporting, we conducted a bibliometric analysis using CiteSpace software by applying evaluative and relational techniques to 928 articles published in 480 different journals in Scopus and 698 articles published in 374 different journals in Web of Science Core Collection from 1981 to 2020. Our findings indicate that the number of articles published in the field has increased rapidly, especially since 2009. We identified the leading countries (the United States, Australia, the United Kingdom, Germany, Spain, Canada, the Netherlands and Italy), the most prolific journals (Journal of Cleaner Production, Business Strategy and the Environment, Journal of Business Ethics), main journals categories (Business, Economics, Management and Finance, Environmental and Ecology and Science, Technology and Engineering), and the major research directions in the near future (sustainability reporting, corporate social responsibility, sustainable development, disclosure). From our findings we infer that the sustainability reporting research has just recently (2013-2019) gained traction in the literature. Moreover, our findings testify that a kind of bifurcation point has occurred is 2011 that manifests the maturity of the field of sustainability reporting. All this provides the reader with a high-view look at sustainable reporting as these quantitative findings complementing qualitative and providing valuable insights into the field.
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Johnson, Michael. "Integrating Environmental and Economic Data: Reporting to Create a National Accounting Framework for the Environment." Economic and Labour Relations Review 13, no. 2 (December 2002): 226–43. http://dx.doi.org/10.1177/103530460201300205.
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Organizations and governments have improved their environmental data collection and reporting performance since 1992, but it is still limited and focussed on specific problem solving rather than providing a national accounting framework for addressing environmental problems. In Australia evidence of the consideration of ‘sustainability’ goals in data collection and disclosure is growing through the development of ‘state of the environment’ reporting. The development of integrated environmental, economic and social information to support the application of more radical environmental modernisation ideas by organizations and governments is weak. Private and public sector organization reporting has improved, but there are still insufficient incentives to enhance it. This paper suggests more systematic reporting at the aggregate level by governments is essential if the environment is to be managed in a regular, balanced, sustainable and responsible way.
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Khan, Parvez Alam, Satirenjit Kaur Johl, and Shakeb Akhtar. "Firm Sustainable Development Goals and Firm Financial Performance through the Lens of Green Innovation Practices and Reporting: A Proactive Approach." Journal of Risk and Financial Management 14, no. 12 (December 15, 2021): 605. http://dx.doi.org/10.3390/jrfm14120605.
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The current global economy demands synergy between ecological responsiveness and proactive business models. To analyze these dynamics, the objective of this study is to simultaneously investigate the effects of green innovation practices concerning the sustainable development goals (SDG) and financial performance of firms. This study also advocates for the injection of green innovation reporting into sustainable reporting for greater disclosure. Data from sixty-seven companies from five continents and the top five blue chip firms for each country are collected through content analysis, with the generalized least squares (GLS) approach used to test a causal relationship hypothesis. The results indicate mixed findings, with green product innovation showing positive relationships with returns on equity (ROE) and returns on investments (ROI). At the same time, green process innovation shows negative relationships with returns on assets (ROA) but shows a positive impact on returns on investments (ROI) and firm SDGs. In contrast, green service innovation shows an insignificant relationship with financial performance and SDGs. On the other hand, non-operational green innovation variables and green marketing positively affect returns on assets and investment, showing significant negative impacts on returns on equity. However, green organizational innovation shows an insignificant relationship with firm financial performance and SDGs. In addition, this study also shows that the Australia/New Zealand region is the leader in green innovation reporting, followed by Europe, Asia, Africa, and lastly, North America.
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Denny-Smith, George, Riza Yosia Sunindijo, Martin Loosemore, Megan Williams, and Leanne Piggott. "How Construction Employment Can Create Social Value and Assist Recovery from COVID-19." Sustainability 13, no. 2 (January 19, 2021): 988. http://dx.doi.org/10.3390/su13020988.
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COVID-19 has created or amplified economic and social crises internationally. Australia entered its first recession in 30 years and saw a significant rise in unemployment. In response, Australian governments have increased their commitments to infrastructure construction to stimulate the national economy and combined this with new social procurement policies that aim to create social value for targeted populations like Indigenous peoples and unemployed youth. However, emerging social procurement research in construction shows a disconnect between policymakers and the practitioners who must implement them. Therefore, the aim of this paper is to provide theoretical and practical insights on creating social value in the context of construction employment created by new social procurement policies. Reporting a survey of 107 construction workers in Australia, it is shown that social procurement policies and construction employers can create social value when they provide work benefits like adequate pay and training and development and cultural benefits like inclusive workplaces. Recommendations are made to demonstrate how the results presented in this article can be used by contractors to create social value. This research is significant for advising how increased infrastructure spending commitments in Australia can create social and economic outcomes for workers, ensuring a sustainable recovery from COVID-19 crises.
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Swirepik, Anthony, Andrew Stacey, and Rod Dann. "An overview of the new Geological and Bioregional Assessments Program." APPEA Journal 58, no. 2 (2018): 625. http://dx.doi.org/10.1071/aj17066.
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As part of the AU$86.3 million ‘Towards a New Energy Future’ package, the Australian Government has committed AU$30.4 million to undertake the Geological and Bioregional Assessments Program. This program aims to encourage sustainable gas development through a series independent scientific studies into the potential environmental impacts of shale and tight gas exploration and production. These studies, conducted by Geoscience Australia and CSIRO, supported by the Bureau of Meteorology and managed by the Department of the Environment and Energy, will focus on three basins (regions) that are prospective, but underexplored for shale and tight gas. The program seeks to encourage exploration to bring new gas resources to the East Coast Gas Market within the next 5–10 years, increase the understanding of the potential environmental impacts posed by gas developments and increase the efficiency of assessment, monitoring and ongoing regulation, including improved data capture and reporting. The Cooper Basin and the Isa Superbasin have been selected for investigation with a third basin expected to be announced by mid-2018. The program will be delivered in three stages over 4 years and will investigate areas prospective for shale and tight gas within these regions. This independent, transparent, science-based approach aims to assist in building community understanding of, and confidence in, the capacity for safe and environmentally sustainable unconventional gas developments.
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Atkinson, Cameron Frederick. "Resilient and Sustainable Energy Infrastructure." Social Science Protocols 5, no. 1 (April 24, 2022): 1–13. http://dx.doi.org/10.7565/ssp.v5.6608.
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Background: Critical infrastructure resilience and sustainability are key components of both the 2015 Sendai Framework for Disaster Risk Reduction, as well as the 2015 Sustainable Development Goals (Panda & Ramos, 2020). The recent passing of the 2021 Security Legislation Amendment (Critical Infrastructure) Bill in Australia, coupled with the lack of a governing document at the state level in Tasmania, necessitates a review to uncover the governance settings, which will aide in increasing the resilience and sustainability of energy infrastructures in Tasmania.
Methods/Design: Following the 2015 PRISMA-P (Preferred Reporting Items for Systematic review and Meta-Analysis Protocols), the review will focus on scholarly sources that address the governance of energy infrastructures. An initial deductive data extraction template has been created to help structure data extraction from included studies. In addition to governance settings, secondary evidence will be sought regarding interruptions to energy infrastructures; policy problems and solutions; and resilience and sustainability definitions. Should other themes emerge, the data extraction template will be updated.
Discussion: Findings from this review will contribute to a more complete understanding of how the resilience and sustainability of energy infrastructures may be increased via deeper knowledge of their governance settings. Tasmanian policy-makers, practitioners, industry specialists, and researchers may use this research to inform and enhance their decision-making on this important topic.
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Atkinson, Cameron Frederick. "Resilient and Sustainable Energy Infrastructure." Social Science Protocols 5, no. 1 (April 24, 2022): 1–13. http://dx.doi.org/10.7565/ssp.v5.6608.
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Background: Critical infrastructure resilience and sustainability are key components of both the 2015 Sendai Framework for Disaster Risk Reduction, as well as the 2015 Sustainable Development Goals (Panda & Ramos, 2020). The recent passing of the 2021 Security Legislation Amendment (Critical Infrastructure) Bill in Australia, coupled with the lack of a governing document at the state level in Tasmania, necessitates a review to uncover the governance settings, which will aide in increasing the resilience and sustainability of energy infrastructures in Tasmania.
Methods/Design: Following the 2015 PRISMA-P (Preferred Reporting Items for Systematic review and Meta-Analysis Protocols), the review will focus on scholarly sources that address the governance of energy infrastructures. An initial deductive data extraction template has been created to help structure data extraction from included studies. In addition to governance settings, secondary evidence will be sought regarding interruptions to energy infrastructures; policy problems and solutions; and resilience and sustainability definitions. Should other themes emerge, the data extraction template will be updated.
Discussion: Findings from this review will contribute to a more complete understanding of how the resilience and sustainability of energy infrastructures may be increased via deeper knowledge of their governance settings. Tasmanian policy-makers, practitioners, industry specialists, and researchers may use this research to inform and enhance their decision-making on this important topic.
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Mamun, Mehadi. "Sustainability reporting and financial performance: Evidence from Australia's electricity companies." Corporate Governance and Sustainability Review 6, no. 1 (2022): 15–21. http://dx.doi.org/10.22495/cgsrv6i1p2.
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This study, based on the stakeholder theory, explores the relationship between Australia’s electricity companies’ sustainability reporting practices and their financial performance. This paper uses the GRI G4 sector-specific guidelines to examine Australia’s electricity companies’ disclosure level on sustainability, return on assets to assess the companies’ performance, and descriptive statistics and multiple regression to test hypotheses. Relying on the secondary data collected from companies’ annual reports, websites, corporate social responsibility (CSR) reports, or standalone sustainability reports, the regression results show that the sustainability reports have a connection with the companies’ performance. Additional analysis also reveals that only economic and social performance disclosures of sustainability reporting significantly influence the companies’ performance. Though earlier studies on the relationship between sustainability reporting and financial performance have mostly been based on international data, this paper inspects the connection between the adoption of sustainability reporting and the financial performance of electricity companies within Australia that provide essential services to society and have a significant influence on sustainable development. Moreover, this research arbitrates prior inconsistent findings (Garg & Gupta, 2020; Bhattacharyya & Rahman, 2019; Sila & Cek, 2017) and adds to the sustainability reporting and firms’ performance literature
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Williams, Belinda. "The local government accountants’ perspective on sustainability." Sustainability Accounting, Management and Policy Journal 6, no. 2 (May 5, 2015): 267–87. http://dx.doi.org/10.1108/sampj-07-2014-0043.
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Purpose – This paper aims to focus on the local government accountants’ perspective towards their current and potential role in the sustainability reporting process and to explore potential factors influencing the further development of their role. Design/methodology/approach – A mail survey approach was adopted across local government organisations with a deeper analysis provided through semi-structured interviews. Findings – Findings indicate that accountants are supportive of involvement in sustainability reporting, but their actual level differs significantly from the level of involvement they believe they should have, pointing to the existence of an execution gap. Potential factors are investigated, highlighting the limited integration of sustainability beyond the organisational level, the lack of understanding of sustainability by accountants and the current need for further up-skilling by accountants. Research limitations/implications – The study enhances understanding of the accountant’s perception towards sustainability reporting practices within the public sector, with particular focus on local government. Originality/value – This is an exploratory study examining an area of accounting in local government in which there are few others. It seeks to contribute to the literature by exploring and examining the accountant’s perception towards sustainable development and their current and future prospects in the reporting process in the local government sector in Australia.
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Goswami, Dr Kuntal, and Rolf Gerritsen. "Internal Sustainable Development Commitment of Public Agencies in Three Australian States: Evidence through Sustainability Reporting Practices." International Journal of Sustainability Policy and Practice 17, no. 1 (2021): 1–18. http://dx.doi.org/10.18848/2325-1166/cgp/v17i01/1-18.
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Botha, Elizabeth J., Janet M. Anstee, Stephen Sagar, Eric Lehmann, and Thais A. G. Medeiros. "Classification of Australian Waterbodies across a Wide Range of Optical Water Types." Remote Sensing 12, no. 18 (September 16, 2020): 3018. http://dx.doi.org/10.3390/rs12183018.
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Baseline determination and operational continental scale monitoring of water quality are required for reporting on marine and inland water progress to Sustainable Development Goals (SDG). This study aims to improve our knowledge of the optical complexity of Australian waters. A workflow was developed to cluster the modelled spectral response of a range of in situ bio-optical observations collected in Australian coastal and continental waters into distinct optical water types (OWTs). Following clustering and merging, most of the modelled spectra and modelled specific inherent optical properties (SIOP) sets were clustered in 11 OWTs, ranging from clear blue coastal waters to very turbid inland lakes. The resulting OWTs were used to classify Sentinel-2 MSI surface reflectance observations extracted over relatively permanent water bodies in three drainage regions in Eastern Australia. The satellite data classification demonstrated clear limnological and seasonal differences in water types within and between the drainage divisions congruent with general limnological, topographical, and climatological factors. Locations of unclassified observations can be used to inform where in situ bio-optical data acquisition may be targeted to capture a more comprehensive characterization of all Australian waters. This can contribute to global initiatives like the SDGs and increases the diversity of natural water in global databases.
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FAYERS, CHRIS, CHRIS COCKLIN, and DOUG HOLMES. "ENVIRONMENTAL CONSIDERATIONS IN THE DECISIONS OF AUSTRALIAN INVESTMENT PROFESSIONALS." Journal of Environmental Assessment Policy and Management 02, no. 02 (June 2000): 173–201. http://dx.doi.org/10.1142/s1464333200000138.
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With the realisation that changed investment patterns are necessary conditions for sustainable development, investors and other stakeholders are becoming increasingly interested in corporate environmental performance. In some countries, environmental and eco-efficiency factors are now being considered in the context of investment decisions. Research conducted in both Australia and overseas suggests, however, that investment professionals do not place the same emphasis on environmental performance as other users of corporate reports. In this paper we report on the results of a questionnaire distributed to investment analysts in Australia. The questionnaire was directed towards identifying the extent to which environmental management and performance feature in assessing company performance, general attitudes among investment professionals towards the business-environment relation, and the constraints on the inclusion of environmental performance in investment decisions. The results indicate a very modest shift towards environmental considerations among investment professionals in Australia and that some forms of environmental risks are being assessed. However, there are constraints to the inclusion of environmental performance, most of which relate to the nature and availability of reliable information. In this paper we also contemplate the question of whether environmental reporting and performance rating systems would facilitate the integration of environmental considerations in investment decisions.
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Rasekh, Haleh, and Timothy J. McCarthy. "DELIVERING SUSTAINABLE BUILDING PROJECTS – CHALLENGES, REALITY AND SUCCESS." Journal of Green Building 11, no. 3 (June 2016): 143–61. http://dx.doi.org/10.3992/jgb.11.3.143.1.
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This research concerns the delivery of sustainable building projects. These projects are defined as those which either attempt to achieve green ratings or are claimed to address certain sustainability issues. A key focus is to examine how the client's vision for sustainability is achieved or compromised by the practicality of construction. Two sustainability rating systems, the Australian Green Star and the Living Building Challenge from the U.S. are discussed. This research examines two projects; one university multipurpose building (SMART Infrastructure Facility); and an advanced research facility, the Sustainable Buildings Research Centre (SBRC). The methodology used is semi-structured interviews of key participants and stakeholders for the two university building. The outcome of this research indicates that environmental rating systems are useful tools to construct reasonably sustainable buildings. Many interviewees, however, believe that for their next projects the concern would be to continue to construct sustainable buildings but not necessarily by following the strict criteria and reporting requirements of the environmental rating system.
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Adam, C. "Profit and principles: finding a balance with the triple bottom line." Water Supply 3, no. 1-2 (March 1, 2003): 405–10. http://dx.doi.org/10.2166/ws.2003.0131.
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Many Water Authorities throughout Australia have been through or are in the process of reforming their operations. For many, this means operating on a more commercial basis, with a progressively greater emphasis on the financial performance of their services. In many cases, these changes have led to a significant increase in the commercial performance of these businesses to the benefit of both the Water Authority and the broader community. While recognizing commercial viability as a fundamental prerequisite for sustainable development, given the nature of the urban water industry and its central importance in maintaining living standards and addressing environmental issues, progressive managers are beginning to ask the question: “Is our commercial performance the single or even best measure of “success” in the management of our water services?” Addressing this question is one of the issues at the forefront of development of the water industry. The search for a more sustainable management framework has led to the development and promotion of the Triple Bottom Line. However, is this new framework a useable tool or are the reports “greenwash, public relations ploys without substance”? Cardno MBK’s experience in the development of a Triple Bottom Line Reporting format for one of Queenslands most progressive and environmentally responsible Councils provides an insight into the current state of development of the Triple Bottom Line and provides a contribution toward the development of a practical framework.
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Adams, Carol A. "Conceptualising the contemporary corporate value creation process." Accounting, Auditing & Accountability Journal 30, no. 4 (May 15, 2017): 906–31. http://dx.doi.org/10.1108/aaaj-04-2016-2529.
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Purpose The purpose of this paper is to examine and explain the complex interrelationships which influence the ability of firms to create value for their providers of finance and other stakeholders (loosely referred to in practice as “integrated thinking”). In doing so it examines the interrelationships between: environmental, social and governance (ESG) risk; delivering on corporate strategy; non-financial corporate reporting; and, board oversight. Design/methodology/approach Interviews were conducted with board chairs and non-executive directors of large listed companies on the Johannesburg Stock Exchange (where Boards are required to have a social and ethics sub-committee and approve integrated reports which have been mandatory since 2010) and the Australian Stock Exchange (where Board directors’ liability legislation results in Boards being reluctant to adopt integrated reporting which is voluntary). Findings The research finds that contemporary reporting processes, and in particular those set out in the King III Code and the International Integrated Reporting Framework, influence cognitive frames enhancing board oversight and assisting organisations in managing complexity. This results in increased awareness of the impact of ESG issues together with a broader view of value creation despite investor disinterest. Research limitations/implications A number of avenues of research are suggested to further examine the interrelationships identified. Practical implications The research assists the development of practice and policy by articulating and enhancing the understanding of linkages, which loosely fall under the vague practitioner term “integrated thinking”. Social implications The conceptualisation can inform national and global discussions on the appropriateness of corporate reporting and governance models to achieve sustainable development and contribute to the Sustainable Development Goals. Originality/value The paper conceptualises emerging and complex interrelationships. The cross-country comparison allows an assessment of the extent to which different national social contexts with differing governance and reporting frameworks lead to different perspectives on, and approaches to, value creation.
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Lee, Ellen, and Franzisca Weder. "Framing Sustainable Fashion Concepts on Social Media. An Analysis of #slowfashionaustralia Instagram Posts and Post-COVID Visions of the Future." Sustainability 13, no. 17 (September 6, 2021): 9976. http://dx.doi.org/10.3390/su13179976.
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The global fashion industry poses a significant threat to sustainability, occasioning the emergence of sustainable fashion concepts such as slow fashion. However, sustainability as a principle is mostly established in corporate communication and reporting and sustainable fashion is mostly debated from a marketing and consumer perspective. The study at hand fills the existing gap in research on how slow fashion is portrayed on social media, focusing particularly on slow fashion, Instagram, and an Australian context. An explorative content analysis was conducted following the hashtag #slowfashionaustralia; open-coding methods were employed to enable three thematic frames to emerge from the data; namely, slow fashion as Business 2.0: An eco-marketplace, as an authentic experience of self-expression, and as a community value. Further analysis of the identified themes yielded the framing process of slow fashion on Instagram, mainly representing empowerment for women. Methodological limitations are outlined, as well as new research potential in the area of sustainability communication.
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Fletcher, W. J. "The application of qualitative risk assessment methodology to prioritize issues for fisheries management." ICES Journal of Marine Science 62, no. 8 (January 1, 2005): 1576–87. http://dx.doi.org/10.1016/j.icesjms.2005.06.005.
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Abstract Implementing more holistic forms of fisheries management (e.g. Ecologically Sustainable Development (ESD), Ecosystem-Based Fisheries Management) usually increases the number and scope of impacts requiring assessment. This study examined the effectiveness of a qualitative risk assessment process, developed as part of a National ESD framework, for prioritizing issues across the seven most valuable Western Australian commercial fisheries. Structured stakeholder workshops were used to identify issues across three ecological areas: retained species (i.e. target and by-product), non-retained (i.e. discarded and protected) species, and the broader ecosystem for each fishery. The risk associated with each issue was assessed using one of five sets of consequence criteria specifically developed to cover fishery-related impacts. The risk scores, for which suitably detailed justifications were written, determined the level of reporting and management required for each issue. Despite an additional 96 “non-target species issues” being identified at the workshops from a total of 115 issues, of the 27 issues requiring explicit management actions, just six new issues were added by this process. In addition, it identified where modifications of some of the existing arrangements were necessary. Finally, the system significantly improved stakeholder involvement and therefore acceptance of the outcomes. Given this success, risk assessment has now been applied to all Western Australia's export fisheries and to the development or review of many other systems, thereby improving the entire management process.
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Praveen, Kuppan, Sudharsanam Abinandan, Kadiyala Venkateswarlu, and Mallavarapu Megharaj. "Sustainability Evaluation of Immobilized Acid-Adapted Microalgal Technology in Acid Mine Drainage Remediation following Emergy and Carbon Footprint Analysis." Molecules 27, no. 3 (February 2, 2022): 1015. http://dx.doi.org/10.3390/molecules27031015.
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Sustainability evaluation of wastewater treatment helps to reduce greenhouse gas emissions, as it emphasizes the development of green technologies and optimum resource use rather than the end-of-pipe treatment. The conventional approaches for treating acid mine drainages (AMDs) are efficient; however, they need enormous amounts of energy, making them less sustainable and causing greater environmental concern. We recently demonstrated the potential of immobilized acid-adapted microalgal technology for AMD remediation. Here, this novel approach has been evaluated following emergy and carbon footprint analysis for its sustainability in AMD treatment. Our results showed that imported energy inputs contributed significantly (>90%) to the overall emergy and were much lower than in passive and active treatment systems. The microalgal treatment required 2–15 times more renewable inputs than the other two treatment systems. Additionally, the emergy indices indicated higher environmental loading ratio and lower per cent renewability, suggesting the need for adequate renewable inputs in the immobilized microalgal system. The emergy yield ratio for biodiesel production from the microalgal biomass after AMD treatment was >1.0, which indicates a better emergy return on total emergy spent. Based on greenhouse gas emissions, carbon footprint analysis (CFA), was performed using default emission factors, in accordance with the IPCC standards and the National Greenhouse Energy Reporting (NGER) program of Australia. Interestingly, CFA of acid-adapted microalgal technology revealed significant greenhouse gas emissions due to usage of various construction materials as per IPCC, while SCOPE 2 emissions from purchased electricity were evident as per NGER. Our findings indicate that the immobilized microalgal technology is highly sustainable in AMD treatment, and its potential could be realized further by including solar energy into the overall treatment system.
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Göth, Ann, Kirsty P. Nicol, Geoffrey Ross, and Jim J. Shields. "Present and past distribution of Australian Brush-turkeys Alectura lathami in New South Wales ? implications for management." Pacific Conservation Biology 12, no. 1 (2006): 22. http://dx.doi.org/10.1071/pc060022.
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Australian Brush-turkeys Alectura latham increasingly cause a considerable human-wildlife problem in New South Wales, especially in areas where they destroy gardens through their scratching activity. Wildlife managers Jack detailed information about the overall distribution of the species, which is essential for assessing its population status and the development of sustainable management strategies. To address this, we collated 1 564 reports on Australian Brushturkey distribution, from 1788 to April 2004. We show that the birds have disappeared from areas in the south, such as near Jindabyne, and from areas in the west, such as the Pilliga. The most obvious reasons for such a contraction are habitat destruction, hunting and predation by foxes and cats. At the same time, Brush-turkeys have recently been reported in the east, in coastal areas and the periphery of cities where the birds were previously absent or extirpated. However, we argue that such an apparent expansion should be viewed with caution, as this could partly also be explained by an increase in reporting activity, reduction in hunting pressure, and feeding by members of the public. Our analysis suggests that although the species has increased in numbers in coastal areas, it has withdrawn from regions in the southern and western part of its distribution.
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Sibthorpe, Beverly, Karen Gardner, Mier Chan, Michelle Dowden, Ginny Sargent, and Dan McAullay. "Impacts of continuous quality improvement in Aboriginal and Torres Strait islander primary health care in Australia." Journal of Health Organization and Management 32, no. 4 (June 6, 2018): 545–71. http://dx.doi.org/10.1108/jhom-02-2018-0056.
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PurposeContinuous quality improvement (CQI) programmes have been taken up widely by indigenous primary health care services in Australia, but as yet there has not been a systematic assessment of their focus and achievements. A scoping review of the literature from studies of CQI in indigenous primary health care services was undertaken to explore impacts on service systems, care and client outcomes with the aim of providing guidance on future evaluation efforts. The paper aims to discuss these issues,Design/methodology/approachSearches were conducted in MEDLINE, CINAHL and the Cochrane Database of Systematic Reviews to December 2016 and handsearching of key websites and publications. Studies of CQI programs or activities in Indigenous primary health care services which demonstrated some combination of CQI characteristics, as described by Rubenstein (2013) were included. A two-stage approach to analysis was undertaken. Stage 1 identified the range and scope of literature, and Stage 2 investigated impacts to service systems, care and client outcomes. The Framework for Performance Assessment in Primary Health Care was used to frame the Stage 2 analysis.FindingsThe majority of Aboriginal community controlled health services have been involved in CQI but there are gaps in knowledge about uptake in general practice and government clinics. There are as many baseline studies as studies on impacts over time. Of the 14 studies included for further analysis, 6 reported on impacts on service systems; all 14 reported on impacts on care and 6 on client outcomes. Changes to services systems are variable and studies of impacts on care and client outcomes show promising though uneven improvements. There are no economic studies or studies addressing community engagement in CQI activities.Research limitations/implicationsTo supplement existing limited knowledge about which service system change strategies are effective and sustainable for which problems in which settings, there needs to be investment in research and development. Research needs to be grounded in the realities of service delivery and contribute to the development of CQI capacity at the service level. Knowledge translation needs to be built into implementation to ensure maximum benefit to those endeavouring on a daily basis to constantly reflect on and improve the quality of the care they deliver to clients, and to the stewardship structures supporting services at regional, state/territory and national levels.Practical implicationsImproved approaches, methods, data capture and reporting arrangements are needed to enhance existing activity and to ensure maximum benefit to services endeavouring to reflect on and improve quality of care and to the stewardship structure supporting services at regional, state/territory and national levels.Originality/valueAlthough there is a growing body of research evidence about CQI both nationally and internationally, and considerable investment by the federal government in Australia to support CQI as part of routine practice, there has not been a systematic assessment of the achievements of CQI in Indigenous primary health care services. Many unanswered questions remain about the extent of uptake, implementation and impacts. This is a barrier to future investment and regional and local programme design, monitoring and evaluation. The authors conducted a scoping review to address these questions. From this, the authors draw conclusions about the state of knowledge in Australia with a view to informing how future CQI research and evaluation might be intensified.
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Howell, C. I., A. D. Wilson, S. M. Davey, and M. M. Eddington. "Sustainable forest management reporting in Australia." Ecological Indicators 8, no. 2 (March 2008): 123–30. http://dx.doi.org/10.1016/j.ecolind.2006.11.004.
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Heath, Emma L., Ilana Ackerman, Michelle Lorimer, Sophia Rainbird, Grace O'Donohue, Andrew Brock, Stephen Graves, and Ian Harris. "National Implementation of an Electronic Patient-Reported Outcome Measures Program for Joint Replacement Surgery: Pilot Study." JMIR Formative Research 6, no. 4 (April 8, 2022): e30245. http://dx.doi.org/10.2196/30245.
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Background There is a global emphasis on expanding data collection for joint replacement procedures beyond implant attributes and progression to revision surgery. Patient-reported outcome measures (PROMs) are increasingly considered as an important measure of surgical outcomes from a patient’s perspective. However, a major limitation preventing wider use of PROMs data in national data collection has been the inability to systematically collect and share electronic information with relevant stakeholders in a comprehensive and financially sustainable manner. Objective This study reports on the development of an electronic data capture and reporting system by a national registry for the collection of PROMs and the processes used to identify and overcome barriers to implementation and uptake. The study also aims to provide a cost breakdown of establishing and maintaining a nationwide electronic PROMs program. Methods Between 2018 and 2020, 3 governance and advisory committees were established to develop and implement a PROMs pilot program nested within a nationwide joint replacement registry. The program involved electronic collection of preoperative and 6-month postoperative data for hip, knee, or shoulder replacement surgery from 44 Australian hospitals. Resource requirements for the program included a project manager, software developers, data manager, and statistician. An online platform was tested, refined, and implemented for electronic PROMs collection with scalability considered for future expansion to all Australian hospitals and additional data fields. Technical capabilities included different access for multiple user types, patient registration, automatic reminders via SMS text messages and email, online consent, and patient outcome real-time dashboards accessible for different user groups (surgeons, patients, hospitals, and project stakeholders). Results During the PROMs pilot period there were 19,699 primary procedures undertaken with 10,204 registered procedures in the electronic system. This equated to 51.80% of people who had a joint replacement at participating hospitals during this period. Patient registration and data collection were efficient (20-30 seconds and 10-12 minutes, respectively). Engagement with the reporting dashboards (as a proportion of those who viewed their dashboard) varied by user group: 197/277 (71.1%) hospital administrators, 68/129 (52.7%) project stakeholders, 177/391 (45.3%) surgeons, and 1138/8840 patients (12.9%). Cost analysis determined an overall cost per patient of Aus $7-15 (approximately US $5-12) for 2 PROMs collections per joint replacement procedure once the program was established. Conclusions Successful implementation of an orthopedic PROMs program with planned scalability for a broader national rollout requires significant funding and staffing resources. However, this expenditure can be considered worthwhile, given that collection and reporting of PROMs can drive health care improvement processes. Further consideration of strategies to improve stakeholder engagement with electronic reporting dashboards (particularly for patients and surgeons) will be critical to the ongoing success of a national PROMs program.
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Moffatt, I. "Ecologically sustainable development in Australia." International Journal of Environmental Studies 41, no. 3-4 (August 1992): 225–32. http://dx.doi.org/10.1080/00207239208710761.
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Dvořáková, Dana. "Accounting and Reporting for Sustainable Development." Český finanční a účetní časopis 2009, no. 4 (December 1, 2009): 35–45. http://dx.doi.org/10.18267/j.cfuc.46.
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Smirnova, M. V., and T. I. Fradina. "ABOUT THE SUSTAINABLE DEVELOPMENT REPORTING SYSTEM." Vestnik Sankt-Peterburgskogo gosudarstvennogo universiteta tekhnologii i dizaina. Seriya 3: Ekonomicheskie, gumanitarnye i obshchestvennye nauki, no. 1 (2020): 58–63. http://dx.doi.org/10.46418/2079-8210_2020_1_10.
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Budkо, Oxana V. "PRINCIPLES OF PREPARATION OF SUSTAINABLE DEVELOPMENT REPORTING." Proceedings of Scientific Works of Cherkasy State Technological University Series Economic Sciences, no. 57 (June 26, 2020): 26–34. http://dx.doi.org/10.24025/2306-4420.0.57.2020.206259.
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Bruzzone, Monica, Renata Paola Dameri, and Paola Demartini. "Resilience Reporting for Sustainable Development in Cities." Sustainability 13, no. 14 (July 13, 2021): 7824. http://dx.doi.org/10.3390/su13147824.
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Recently, a new paradigm has emerged—the resilient city. It is an evolutionary concept rooted in recent—but more consolidated—city visions, such as a smart city or a sustainable city, from which it inherits the interweaving of different dimensions. This paper investigates the factors behind effective resilience reporting, as well as how a city should draw up an urban resilience strategy report to be accountable to its citizens. We first highlighted the main factors to design and implement reporting for the achievement of strategic resilience goals, by combining research on a resilient city and accountability practices. These factors could be organized following two different perspectives: political and sociotechnical. Then, we applied our framework to four pioneering municipalities selected as paradigmatic case studies. A qualitative content analysis applied to the city resilience reports has provided depth to our framework. We found that the “weak factor” is the ability to embed the resilience strategy in rooted connections and transform itself into an ecosystem that crosscuts different sectoral urban processes. Our exploratory research claims could be used for future research in this field, as cities are becoming increasingly complex systems, where the quality of life and well-being of a larger population depends.
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Delfgaauw, Tom. "Reporting on Sustainable Development: A Preparer's View." AUDITING: A Journal of Practice & Theory 19, s-1 (October 1, 2000): 67–74. http://dx.doi.org/10.2308/aud.2000.19.s-1.67.
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Delfgaauw, Tom. "Reporting on Sustainable Development: A Preparer's View." Auditing: A Journal of Practice & Theory 19, Supplement (December 2000): 67–74. http://dx.doi.org/10.2308/aud.2000.19.supplement.67.
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Chatelain-Ponroy, Stéphanie, and Sophie Morin-Delerm. "Adoption of sustainable development reporting by universities." Accounting, Auditing & Accountability Journal 29, no. 5 (June 20, 2016): 887–918. http://dx.doi.org/10.1108/aaaj-06-2014-1720.
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Purpose – The purpose of this paper is to study the issuance of sustainable development reports by French universities, based on two dimensions proposed by Ansari et al. (2010): extensiveness and fidelity. Design/methodology/approach – Three complementary data sources were used: an extensive literature review, exploratory interviews with sustainable development (SD) officers from French universities, and the four editions of the Responsible Campus Guide (Guide des Campus Responsables). The empirical data collected were then subjected to a dynamic multi-level analysis drawing on three theoretical frameworks. Findings – Four different profiles of universities appear, suggesting that the many isomorphic pressures exerted on universities influence the characteristics (extensiveness and fidelity) of their SD reports. Research limitations/implications – Further research is required to explore whether these findings are generalisable to business schools and universities in different contexts. Practical implications – This study will be of interest to other higher education institutions seeking to embark on a similar sustainability reporting track. It is also a way to observe the characteristics of SD reports, to analyse what and how first-time reporters communicate. Originality/value – This paper adds to existing research by focusing on a managerial innovation that is still relatively new in French universities. Its second contribution lies in its comparative approach introducing a distinction between early and later adopters of SD reporting. It also contributes to extending the existing theorisation of SD reporting.
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Welford, Richard. "What environmental reporting reveals about sustainable development." Business Strategy and the Environment 3, no. 1 (1994): 39–40. http://dx.doi.org/10.1002/bse.3280030106.
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Kchouk, Sarra, Lieke A. Melsen, David W. Walker, and Pieter R. van Oel. "A geography of drought indices: mismatch between indicators of drought and its impacts on water and food securities." Natural Hazards and Earth System Sciences 22, no. 2 (February 7, 2022): 323–44. http://dx.doi.org/10.5194/nhess-22-323-2022.
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Abstract. Drought monitoring and early warning systems (DEWSs) are seen as helpful tools to tackle drought at an early stage and reduce the possibility of harm or loss. They usually include indices attributed to meteorological, agricultural and/or hydrological drought: physically based drought drivers. These indices are used to determine the onset, end and severity of a drought event. Drought impacts, like water and food securities, are less monitored or even not included in DEWSs. Therefore, the likelihood of experiencing these impacts is often simply linearly linked to drivers of drought. The aim of this study is to evaluate the validity of the assumed direct linkage between drivers of drought and water and food insecurity impacts of drought. We reviewed scientific literature on both drivers and impacts of drought. We conducted a bibliometric analysis based on 5000+ scientific studies in which selected drought indices (drivers) and drought-related water and food insecurities (impacts) were mentioned in relation to a geographic area. Our review shows that there is a tendency in scientific literature to focus on drivers of drought, with the preferred use of meteorological and remotely sensed drought indices. Studies reporting drought impacts are more localised, with relatively many studies focusing on sub-Saharan Africa and Australasia for impacts with regard to food security and water security, respectively. Our review further suggests that studies of food and water insecurity impacts related to drought are dependent on both the physical and human processes occurring in the geographic area, i.e. the local context. With the aim of increasing the relevance and utility of the information provided by DEWSs, we argue in favour of additional consideration of drought impact indices oriented towards sustainable development and human welfare.
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CHESSON, JEAN. "SUSTAINABLE DEVELOPMENT: CONNECTING PRACTICE WITH THEORY." Journal of Environmental Assessment Policy and Management 15, no. 01 (March 2013): 1350002. http://dx.doi.org/10.1142/s1464333213500026.
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The desire to demonstrate performance with respect to sustainable development has led to a profusion of approaches. The widespread use of quantitative indicators often appears unconnected to any theory of sustainable development. One reason for this disconnect is that theoretical treatments have tended to focus on global and national scales whereas practical attempts to report on sustainable development tend to operate at smaller scales such as regions, industries and corporations. The relevance of existing theory to those reporting at smaller scales is not widely recognised. This paper develops an approach to reporting that is motivated by a theoretical interpretation of sustainable development in terms of assets. The approach is illustrated with a hypothetical example. The asset-based approach can be applied in a variety of contexts (national, regional, industry, corporation and product) and provides a common framework for linking what have been regarded as disparate approaches to reporting on sustainable development. The recognition that different players have responsibilities for different mixes of assets is the key to understanding how performance should be measured and how information can be combined to report at different scales.
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Medvedeva, O. E. "INTEGRATED NON-FINANCIAL CORPORATE REPORTING ON SUSTAINABLE DEVELOPMENT." Scientific bulletin of the Southern Institute of Management, no. 4 (December 30, 2017): 45–51. http://dx.doi.org/10.31775/2305-3100-2017-4-45-51.
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The article discusses the legal and economic problems of development in Russia of a new tool of environmental management aimed at environmental protection and implemented through the concept of Integrated non-financial corporate reporting in sustainable development. Summarizes international approaches accounting community to this field, practice shows the preparation of the integrated non-financial reporting of the Russian company-mi, identifies the main problems and disadvantages of the preparation of the integrated non-financial reporting in relation to environmental components does domestic companies. To eliminate these disadvantages it is proposed to show the process of formation of the company’s value under the influence of factors of sustainable development in the preparation of integrated non-financial reporting through the integration of environmental risks, expressed in terms of the assessment of potential and actual environmental damage. Currently, the legal definition of “environmental damage" in the Russian legislation is missing. There are also no grades of environmental damage, which hinders an adequate assessment of environmental risks that could be reflected in integrated non-financial reporting. In order to eliminate the problems of preparation of integrated non-financial reporting by Russian companies, it is proposed to eliminate gaps in the legal and methodological regulation of issues of assessment and compensation of environmental damage and adoption of a specialized regulatory document in this area in the form of a standard for assessing environmental damage.
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Efimova, O. V. "Forming Reports on Sustainable Development: Stages and Procedures." Accounting. Analysis. Auditing 5, no. 3 (August 10, 2018): 40–53. http://dx.doi.org/10.26794/2408-9303-2018-5-3-40-53.
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In recent decades, worldwide active development of non-financial reporting is underway, its legislative regulation and standardization are being formed. In Russia, the Concept of the Public Non-Financial Reporting Development was approved by the Government of the Russian Federation. Realization of the tasks set in the Concept requires an active communication between all stakeholders.By now, in Russia there is a group of the companies-leaders in the field of making reports on sustainable development. However, most Russian companies still need to master the principles, methods and techniques for preparing such reports. This article is primarily addressed to those organizations that are currently in the process of collecting information and understanding the tasks to address in the first place.The article is based on the result of analyzing the requirements and recommendations of the most widely used standards on sustainable development reporting (GRI — Global Reporting Initiative), integrated reporting (IR — Integrating Reporting), and US standards for sustainable development reporting (Sustainability Accounting Standards Board Standards or SASB Standards). Public non-fi reports registered on the website of the Russian Union of Industrialists and Entrepreneurs (RSPP) form the empirical basis for the analysis.The paper proposes a sequence of procedures and actions to prepare a corporate report on sustainable development and provides recommendations for the implementation of each stage. It is recommended to consider the process of preparing such a report as an investment project, to which a standard technique of project management and network planning can be applied. It is shown that investments in the development of a report on sustainable development should bring returns and solve various strategic tasks, such as promotion of the organization brand and reputational risk management through interaction with interested parties. The availability of quality information on sustainable development for interested users is becoming an important factor affecting business decisions, such as choosing supplier in procurement, and can be considered as a potential competitive advantage. This leads to the fact that sustainable development reporting is increasingly becoming a strategic tool for managing the value creation process and implementing corporate communications.
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Klychova, Guzaliya, Alsou Zakirova, Elvira Sadrieva, Fayaz Avkhadiev, and Aigul Klychova. "Reporting in the area of sustainable development in agribusiness." E3S Web of Conferences 91 (2019): 06002. http://dx.doi.org/10.1051/e3sconf/20199106002.
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The aim of the present article is substantiation of theoretical provisions and development of practical recommendations for reporting in the field of sustainable development formation in compliance with the international standard “Guidelines for sustainability reporting” elaborated within the scope of Global Reporting Initiative. The research objectives are as follows: to study the content of non-financial reporting generated in compliance with the GRI guidelines and to offer new methodological approaches towards sustainability reporting formation. Using such general scientific methods as systematic approach, comparison, method of systematization and generalization of data, the research work revealed the essence, content, principles of formation and reporting structure in the field of sustainable development. The work contains recommendations on social activity of accounting organization with the use of information technology, such as: supplementary invoices application for accounting and development of forms for reports containing information of social character.
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Staszkiewicz, Piotr, and Aleksander Werner. "Reporting and Disclosure of Investments in Sustainable Development." Sustainability 13, no. 2 (January 18, 2021): 908. http://dx.doi.org/10.3390/su13020908.
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This paper builds upon prior research regarding the quest for a sustainable measuring method. Here, we present a method to integrate sustainability and financial accounting at the level of transaction recording and introduce the concept of environmental debit and credit entry. This concept is illustrated through investment reporting. Identification of the research gap is based on the review of the initial population of 141 research papers and is supported with the European legal framework analysis. Logistic regression on the 500 largest European-based companies justifies the environmental footprint inclusion into the integrated journal entry. This study provides robust data concerning the limitations of the current financial reporting system. Our findings support the conclusion that the currently applied hybrid sustainable disclosure with synthetic ratios, indicators and unstructured narratives failed to provide a comprehensive and auditable picture of a company’s environmental.
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Semenyuta, O. G., and K. V. Dudko. "Bank Reporting in the Context of Sustainable Development." International Journal of Economics and Business Administration VII, Special Issue 2 (January 1, 2019): 367–78. http://dx.doi.org/10.35808/ijeba/401.
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Melloni, Gaia, Efthymia Symitsi, and Konstantinos Chalvatzis. "Drivers of Corporate Reporting on Sustainable Development Goals." Academy of Management Proceedings 2020, no. 1 (August 2020): 17470. http://dx.doi.org/10.5465/ambpp.2020.17470abstract.
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Bebbington, Jan, Colin Higgins, and Bob Frame. "Initiating sustainable development reporting: evidence from New Zealand." Accounting, Auditing & Accountability Journal 22, no. 4 (May 8, 2009): 588–625. http://dx.doi.org/10.1108/09513570910955452.
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Contrafatto, Massimo. "Initiating Sustainable Development Reporting: Evidence from New Zealand." Social and Environmental Accountability Journal 31, no. 2 (September 2011): 167–68. http://dx.doi.org/10.1080/0969160x.2011.593828.
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Luckman, Paul G. "KiwiGrow—a New Approach to Sustainable Development Reporting." Australasian Journal of Environmental Management 13, no. 4 (January 2006): 261–71. http://dx.doi.org/10.1080/14486563.2006.10648694.
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Luckman, Paul G. "KiwiGrow1– a New Approach to Sustainable Development Reporting." Australasian Journal of Environmental Management 13, no. 4 (December 2006): 261–71. http://dx.doi.org/10.1080/14486563.2006.9725141.
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Plaskova, N. S. "Corporate reporting on sustainable development: experience and prospects." Buhuchet v sel'skom hozjajstve (Accounting in Agriculture), no. 10 (October 22, 2022): 31–40. http://dx.doi.org/10.33920/med-17-2210-04.
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The article analyzes the current state of development of regulatory and methodological support for the formation of corporate reporting on the sustainable development of business entities and the efforts being made abroad and in Russia aimed at its standardization. In recent years, the interest of economic entities in improving their own business image and investment attractiveness has been growing, one of the main sides of which is the information transparency of business, the public disclosure of the successes already achieved and the positioning of strategic goals for the future for a wide range of users. Various international and national communities are actively working in this direction to develop generally accepted standard approaches regarding the preparation and publication of an exhaustive description of not only traditional financial characteristics, but also a variety of non-financial information that is convenient for perception. The review of publications of specialists and methodological developments of foreign and Russian authors is presented, on the basis of which directions and practical recommendations are proposed that contribute to the development of standardized content of corporate reporting on sustainable development.
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Al Lawati, Hidaya, and Khaled Hussainey. "Does Sustainable Development Goals Disclosure Affect Corporate Financial Performance?" Sustainability 14, no. 13 (June 27, 2022): 7815. http://dx.doi.org/10.3390/su14137815.
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This study provides empirical examination of Sustainable Development Goals (SDGs) reporting in Oman. It also examines the impact of SDGs reporting on corporate financial performance. The study adopts content analysis of the narrative sections of the annual reports to measure levels of SDGs reporting. The study examines all financial companies listed on the Muscat Stock Exchange over the period of 2016–2020. Regression models are used to examine the impact of SDGs on corporate financial performance. Our analysis adds to the literature in two crucial respects. First, we provide evidence that financial institutions in Oman have performed poorly in SDGs reporting. Second, we provide evidence that SDGs reporting positively affects corporate financial performance. Our findings offer solid practical implications to regulators, different stakeholders, policymakers, board members, and managers. The study makes an important and novel contribution to corporate disclosure literature. So far as we know, it is the only paper to examine levels of SDGs reporting in financial institutions in a developing country. Moreover, to the best of our knowledge, it is the first paper to show that SDGs reporting is positively associated with corporate financial performance.
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Bond, S. G. "Residential property development professionals attitudes towards sustainable development in australia." International Journal of Sustainable Development and Planning 6, no. 4 (November 30, 2011): 474–86. http://dx.doi.org/10.2495/sdp-v6-n4-474-486.
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Fitzgibbon, Joel. "SUSTAINABLE DEVELOPMENT OF AUSTRALIA'S PETROLEUM RESOURCES." APPEA Journal 44, no. 2 (2004): 34. http://dx.doi.org/10.1071/aj03056.
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