Artykuły w czasopismach na temat „Australian corporations”
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Backhouse, Kim, i Mark Wickham. "Corporate governance, boards of directors and corporate social responsibility: The Australian context". Corporate Ownership and Control 17, nr 4 (2020): 60–71. http://dx.doi.org/10.22495/cocv17i4art5.
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The challenge of corporate governance in Australian corporations is similar to those faced by the majority of corporations operating globally albeit the manner in which corporate governance is structured in Australia represents a strong reflection of the island continent’s people, egalitarian culture, and legislative framework. This article considers the legal framework in which Australian corporations operate within, which includes a discussion of corporate governance principles, the role of directors and ownership structures of companies in Australia. Australian board of director practices are discussed in detailed and this article outlines how these practices are heavily influenced by the Australian Commonwealth Corporations Law (which sets out mandatory legal requirements that all Australian companies must adhere to). The article continues to explore briefly directors’ remuneration practices, recent shareholder’s rights protection and activism, the importance of corporate governance and the link to firm performance, and finally the importance of corporate social responsibility in the Australian context.
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Goodman, James. "Contesting Accusations of ‘Foreign Interference’: New Agendas for Australian Civil Society". Cosmopolitan Civil Societies: An Interdisciplinary Journal 10, nr 1 (29.03.2018): 63–84. http://dx.doi.org/10.5130/ccs.v10i1.5934.
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In 2017 the Australian Government announced a raft of measures designed to combat ‘foreign interference’ in the Australian political system. The measures propose new constraints on civil society advocacy and threaten to seriously curtail democratic rights. They form part of global trend towards the increased regulation of International Non-Government Organisations (INGOs), driven by fears of ‘foreign’ political influence. In response to the shrinking ‘civic space’, NGOs are defining new agendas. Recently in Australia and elsewhere NGO advocates have gained some traction in extending the legitimacy and scope for political advocacy. The new rhetoric of countering ‘foreign interference’ threatens NGO advocacy, but also creates new political possibilities. This article surveys the international trends and Australian contexts; it analyses recent legislative proposals in Australia to combat ‘foreign interference’, and outlines the public debate. The double standard for INGOs and multinational corporations is highlighted as a key theme, and the article ends with a concluding discussion about emerging possibilities for new political obligations for corporations in Australia
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Wilson, Mark. "Earnings Management in Australian Corporations". Australian Accounting Review 21, nr 3 (wrzesień 2011): 205–21. http://dx.doi.org/10.1111/j.1835-2561.2011.00138.x.
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Pearce, Prafula. "Duty to Address Climate Change Litigation Risks for Australian Energy Companies—Policy and Governance Issues". Energies 14, nr 23 (23.11.2021): 7838. http://dx.doi.org/10.3390/en14237838.
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The transition from fossil fuels to renewable energy requires cooperation from all, including corporations, shareholders, and institutional investors. The purpose of this paper is to explore climate change litigation risks for Australian energy companies and investors from a policy and governance perspective. Companies are increasingly reporting their climate policies to satisfy their shareholders and investor demands. In addition, the government and judiciary are making laws and decisions to support the Paris Agreement. This paper explores whether company directors can and, in some cases, should be considering the impact of climate change litigation risks on their business, or else risk breaching their obligation to exercise care and diligence under the Corporation Act 2001 (Cth, Australia). The paper concludes that in addition to reducing climate change litigation risks, Australian energy companies and institutional investment bodies that invest in Australian energy companies can make informed climate risk decisions by aligning their investments with the goal of net-zero or reduced emissions.
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Lodhia, Sumit. "Corporations and the Environment: Australian Evidence". International Journal of Environmental, Cultural, Economic, and Social Sustainability: Annual Review 3, nr 3 (2007): 183–94. http://dx.doi.org/10.18848/1832-2077/cgp/v03i03/54356.
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Armstrong, R. W., B. W. Stening i M. Vincent. "Management Succession in Large Australian Corporations". Asia Pacific Journal of Human Resources 28, nr 4 (1.11.1990): 106–11. http://dx.doi.org/10.1177/103841119002800411.
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Eom, Juhee, i Jae Hyeuk Yang. "Anti-corruption measures for non-profit corporations and public interest corporations : Focusing on Australian legal cases". Korea Anti-Corruption Law Association 7, nr 1 (28.02.2024): 55–70. http://dx.doi.org/10.36433/kacla.2024.7.1.55.
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The prevention of corruption in non-profit organizations and public interest organizations that serve the public interest in the private sector plays an important role in pursuing the public good and enhances trust and confidence in the private sector. In our anti-corruption law system, prevention of corruption in the private sector is added to the provisions on breach of trust under criminal law. The Public Interest Whistleblower Protection Act regulates the protection of whistleblowers, and the Medical Service Act, Medical Device Act, Pharmaceutical Affairs Act, etc., are governed by regulations prohibiting receiving bribes or similar payments. There is a need to introduce regulations for non-profit corporations through a legislative reform of the anti-corruption law system. In that sense, we looked at the legal system and regulations on the Australian Charities and Not-for-profits Commission of Australia and considered the implications for improving future anti-corruption legislation in the private sector. In the case of Australia, non-profit charitable corporations are generally afforded with public trust and confidence through the ongoing disclosure, transparency, public education, and independent and powerful authority of the Charity Commission, while sufficiently guaranteeing citizens' autonomy and enjoying tax benefits. We also need to refer to the model of discipline based on autonomy and trust. Regarding the discipline of public interest corporations, it is necessary to consider implementing a newly established public interest committee to prevent dual supervision issues with existing authorities and supervisory agencies such as the National Tax Service, and to develop a new independent management and supervision body as in the case of Australia.
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Wood, Greg, Georgina Whyatt, Michael Callaghan i Goran Svensson. "Codes of ethics content: UK and Australian corporations". European Business Review 31, nr 5 (2.08.2019): 669–87. http://dx.doi.org/10.1108/ebr-04-2018-0081.
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Purpose This study aims to compare the content of the codes of ethics of the top 50 corporations in the UK and Australia. Design/methodology/approach The code of each of the 50 top companies listed on the London Stock Exchange and the 50 top companies listed on the Australian Stock Exchange based on market capitalization was read against an updated version of a previous code content classification system. Findings This research provides valuable insights into the similarities and differences that exist between the expected ethical standards in corporations based in two historically linked and culturally related countries: corporate approaches that are worthy of comment. Research limitations/implications This paper does provide a sound basis for further investigation and cross-country comparisons of corporate codes of ethics. Practical implications The instrument used for classifying code content gives an insight into the top companies operating in the UK and Australia and what they consider important to cover within a code of ethics. Social implications In light of increasing societal expectations of corporate ethical standards, this research study offers improved understanding of/insight into the development of codes of ethics as a means to guide organizational behaviours/conduct. Originality/value This study proposes a contemporary instrument for the analysis of codes of ethics that has built upon the work of others over the past 30 years.
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Barr, Trevor. "The BBC Charter Review". Australian Journal of Telecommunications and the Digital Economy 4, nr 1 (7.04.2016): 54. http://dx.doi.org/10.18080/ajtde.v4n1.50.
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Both the British Broadcasting Corporation (BBC) and the Australian Broadcasting Corporation (ABC) are being subjected to close scrutiny, but from different quarters. During the lead up to the British general election in 2015, the Cameron Conservative government issued a Green Paper, BBC Charter Review, July-October 2015, which broke new ground in terms of the scope of such an enquiry for its level of institutional criticism. Whilst ostensibly the document only purported to raise options for future change, and invited public submissions for consideration, there has been widespread concern about the possible serious intentions of the government for the corporation’s future. Though the ABC appears to be subject to much less vitriolic attack than its British counterpart, it too faces a range of threats and abuses. Paradoxically, such aggressive scrutiny comes at a time when both broadcasting corporations enjoy record audiences, continuing high levels of public trust, and on-line market leadership as a result their successful development of new digital platforms.
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Barr, Trevor. "The BBC Charter Review". Journal of Telecommunications and the Digital Economy 4, nr 1 (7.04.2016): 54–64. http://dx.doi.org/10.18080/jtde.v4n1.50.
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Both the British Broadcasting Corporation (BBC) and the Australian Broadcasting Corporation (ABC) are being subjected to close scrutiny, but from different quarters. During the lead up to the British general election in 2015, the Cameron Conservative government issued a Green Paper, BBC Charter Review, July-October 2015, which broke new ground in terms of the scope of such an enquiry for its level of institutional criticism. Whilst ostensibly the document only purported to raise options for future change, and invited public submissions for consideration, there has been widespread concern about the possible serious intentions of the government for the corporation’s future. Though the ABC appears to be subject to much less vitriolic attack than its British counterpart, it too faces a range of threats and abuses. Paradoxically, such aggressive scrutiny comes at a time when both broadcasting corporations enjoy record audiences, continuing high levels of public trust, and on-line market leadership as a result their successful development of new digital platforms.
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Fowler, Mark, i Alex Deagon. "Recognising Religious Groups as Litigants: An International Law Perspective". Laws 13, nr 2 (18.03.2024): 16. http://dx.doi.org/10.3390/laws13020016.
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The Australian Human Rights Commission has claimed that recognising religious corporations as litigants in religious discrimination claims departs from international human rights law, which only protects the rights of natural legal persons. In this article we respond to that claim by arguing that under international law, Australia should protect the ability of religious groups to be litigants, including corporations. The International Covenant on Civil and Political Rights requires Australia to respect and ensure individuals have the right to manifest their beliefs in community with others, and that such communities are protected against discrimination on religious grounds. This requirement entails granting religious groups the ability to pursue legal measures to preserve the enjoyment of these rights by their members.
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Kaye, Bruce N. "Codes of ethics in Australian business corporations". Journal of Business Ethics 11, nr 11 (listopad 1992): 857–62. http://dx.doi.org/10.1007/bf00872364.
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Kilian, Neels. "A South African–Australian Perspective on the Legal Implications Related to being “Entitled to Serve” as a Director". Potchefstroom Electronic Law Journal 23 (23.07.2020): 1–27. http://dx.doi.org/10.17159/1727-3781/2020/v23i0a8174.
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This article focuses on an Australian piece of legislation and interesting case law, as well as how the Federal Court of Australia has applied Australia’s Corporations Act 2001, to characterise a person as a de facto director – that is, as a professed director whose appointment as such was defective. In this regard, the decisions of that Court will, as envisaged in the Constitution of the Republic of South Africa 1996, constitute persuasive authority. The Australian decision to be discussed in this article is significant in that the South African Companies Act 71 of 2008 does not contain substantively similar provisions to those of Australia’s Corporations Act 2001. For example, section 66(7) of the Companies Act 2008, contains the phrase “entitled to serve” as a director. This article explains the legal implications relevant to that expression, including whether it imposes a statutory condition precedent. This article also considers the validity of decisions taken by a person who is not “entitled to serve” as a director.
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Khamis, Susie. "The ironic marketing of heritage and nostalgia: the branding of Bushells tea, 1983-c.1990". Journal of Historical Research in Marketing 8, nr 3 (15.08.2016): 358–74. http://dx.doi.org/10.1108/jhrm-06-2014-0015.
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Purpose This study aims to examine and contextualize the growing salience of nostalgic motifs in the promotion of Bushells Tea from the early 1980s to the early 1990s. It aims to analyze the ironic foregrounding of a rural aesthetic as a strategic evasion of growing concerns in popular media about the globalization of the Australian economy and the concomitant “takeover” of iconic Australian brands, including Bushells, by multinational corporations. Design/methodology/approach This article draws on three main materials: a collection of Bushells advertisements (from newspapers, magazines and television), promotional materials, rare press clippings and company memos/briefs, which were loaned to the author for the purposes of this research by Unilever Australasia (Sydney, Australia); contemporary press reports that document popular reactions to the rapid globalization of the Australian economy in the early 1990s; and biographies of key personnel and organizations. Findings Despite its gradual takeover by a multinational corporation, the Bushells brand was marketed in ways that evoked an “authentic” and nostalgic nationalism through imagery that drew on the nation’s rural past, reproduced a rustic aesthetic and sentimentalized a pre-globalized era. Originality/value This article constitutes original interdisciplinary analysis of how one of Australia’s most iconic and historically dominant brands (Bushells Tea) was marketed during one of the most tumultuous periods in its history. Through examination of rare archival material and contemporary press reports, the analysis makes a valuable contribution to the understanding of brand marketing history in Australia.
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Ewart, Jacqui. "Changing Newsroom Culture by Putting Readers First: How Australian Journalists Reacted to a Corporate Change Program". Media International Australia 125, nr 1 (listopad 2007): 15–28. http://dx.doi.org/10.1177/1329878x0712500104.
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This article explores the attitudes of journalists towards the introduction of a corporate-change program in the newsrooms of 14 regional daily newspapers in Australia. It draws data from a survey of journalists working for one of Australia's largest regional media corporations, Australian Provincial Newspapers. The article examines the journalists' attitudes towards the change effort, a year and a half after its introduction. The program had two over-arching aims. The first was to bring about a change in the relationship between journalists and their communities; the second was to get the journalists to use more ‘real’ or ordinary people as news sources. The study found that support for the corporate-change program remained high in the 18-month period between its introduction and the survey.
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Ewart, Jacqui. "Changing Newsroom Culture by Putting Readers First: How Australian Journalists Reacted to a Corporate Change Program". Media International Australia 125, nr 1 (listopad 2007): 15–28. http://dx.doi.org/10.1177/1329878x0812500104.
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This article explores the attitudes of journalists towards the introduction of a corporate-change program in the newsrooms of 14 regional daily newspapers in Australia. It draws data from a survey of journalists working for one of Australia's largest regional media corporations, Australian Provincial Newspapers. The article examines the journalists ‘attitudes towards the change effort, a year and a half after its introduction. The program had two over-arching aims. The first was to bring about a change in the relationship between journalists and their communities; the second was to get the journalists to use more ‘real’ or ordinary people as news sources. The study found that support for the corporate-change program remained high in the 18-month period between its introduction and the survey.
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Spender, Peta. "Gender Quotas on Boards - Is It Time for Australia to Lean In?" Deakin Law Review 20, nr 1 (18.09.2015): 95. http://dx.doi.org/10.21153/dlr2015vol20no1art496.
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This article examines whether Australia should introduce a gender quota on ASX 200 boards. Although existing institutional arrangements favour voluntary initiatives, Australia may be at a critical juncture where two factors — the public, pragmatic nature of the statutory regulation of corporations in Australia and the current salience of gender as a political issue —may favour the introduction of a quota. In particular, Australian policy-makers may be amenable to change by observing initiatives from other jurisdictions. It is argued that we should maintain a healthy scepticism about functionalist arguments such as the business case for women on boards. Rather, we should invoke enduring justifications such as equality, parity and democratic legitimacy to support a quota. The optimal design of an Australian gender board quota will be also be explored.
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Hanrahan, Pamela, i Tim Bednall. "From Stepping-Stones to Throwing Stones: Officers’ Liability for Corporate Compliance Failures after Cassimatis". Federal Law Review 49, nr 3 (19.05.2021): 380–409. http://dx.doi.org/10.1177/0067205x211016573.
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Australian corporate law allows for significant civil penalties to be imposed by a court on negligent corporate officers, including directors. For more than a decade, Australian Securities and Investments Commission used civil prosecutions for negligence exclusively in situations where an officer is alleged to have exposed their corporation to foreseeable risk of harm that would flow from a contravention by the corporation of a regulatory or disclosure obligation. This enforcement strategy—known as ‘stepping-stones’—has been strongly criticised, including by Rares J in his 2020 dissenting opinion in the Cassimatis appeal. This article explains how stepping-stones works as an enforcement strategy in the context of corporate compliance failures, explores the various criticisms of it, and argues for reform. It proposes a legislative alternative that rebalances individual officer liability, to reflect contemporary governance practices and encourage better management and oversight of non-financial risk in corporations.
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Mourell, Mark. "Accounting and Accountability for Australian Federal Unions". Economic and Labour Relations Review 16, nr 1 (lipiec 2005): 95–115. http://dx.doi.org/10.1177/103530460501600106.
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The amendments to Schedule 1B of the Workplace Relations Act have given the government substantially new means of controlling the internal affairs of industrial organisations. At the government's behest, the Review of Current Arrangements for Governance of Industrial Organisation (the review), used concepts borrowed from the Corporations Act as a basis for recommendations regarding union accounts, accounting procedures, fiduciary obligations of office-holders and organisational rules. This study is a critique of the review and the consequent amendments. It argues that notions borrowed from the Corporations Act are inappropriate for unions and will cause problems for them. The amendments also contradict the government's avowed policy of deregulation of labour market institutions.
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Owen, Sian, i Alfred Yawson. "Domestic or international: Divestitures in Australian multinational corporations". Global Finance Journal 17, nr 2 (grudzień 2006): 282–93. http://dx.doi.org/10.1016/j.gfj.2006.04.002.
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Purves, Nigel, i Scott J. Niblock. "Predictors of corporate survival in the US and Australia: an exploratory case study". Journal of Strategy and Management 11, nr 3 (20.08.2018): 351–70. http://dx.doi.org/10.1108/jsma-06-2017-0044.
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Purpose The purpose of this paper is to investigate the relationship of financial ratios and non-financial factors of successful and failed corporations in the USA. Specifically, the authors provide evidence on whether financial ratios and non-financial factors can be jointly included as indicators to improve the predictive capacity of organisational success or failure in different countries and sectors. Design/methodology/approach The paper utilises a mixed method exploratory case study focussing on listed corporations in the US and Australian manufacturing, agriculture, finance and property sectors. Findings The financial ratio findings demonstrate that (with the exception of the failed Australian manufacturing sector) the integrated multi-measure (IMM) ratio approach consistently provides a higher classification rate for the failed and successful groups than those provided by an individual measure. In all cases the IMM method scored higher for US companies (with the exception of the failed Australian property sector). The findings also show that irrespective of the country location or sector, non-financial factors such as board composition and managements’ involvement in organisational strategy impact on a corporation’s success or failure. Practical implications The findings reveal that non-financial factors occur prior to financial ratios when attempting to predict organisational success or failure and the IMM approach enables a more thorough examination of the predictive ability of financial ratios for US and Australian organisations. This intuitively indicates that when combined with financial ratios, non-financial factors may be a useful predictor of corporate success or failure across countries and sectors. Originality/value Sound internal processes and the identification of both financial ratios and non-financial factors can be utilised to improve the reliability of financial failure models, enable corrective and preventative steps to be implemented by management and potentially reduce the costs of failure for US and Australian organisations.
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Chitimira, Howard. "A Comparative Synopsis of the Enforcement of Market Abuse Prohibition in Australia and South Africa". African Journal of Legal Studies 9, nr 1 (29.06.2016): 46–77. http://dx.doi.org/10.1163/17087384-12342068.
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In Australia, the market abuse prohibition is generally well accepted by the investing and non-investing public as well as by the government. This co-operative and co-ordinated approach on the part of all the relevant stakeholders has to date given rise to an increased awareness and commendable combating of market abuse activities in the Australian corporations, companies and securities markets. It is against this background that this article seeks to explore the general enforcement approaches that are employed to combat market abuse (insider trading and market manipulation) activity in Australia. In relation to this, the role of selected enforcement authorities and possible enforcement methods which may be learnt from the Australian experience will be isolated where necessary for consideration in the South African market abuse regulatory framework.
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GRAY, ANTHONY. "PRECEDENT AND POLICY: AUSTRALIAN INDUSTRIAL RELATIONS REFORM IN THE 21ST CENTURY USING THE CORPORATIONS POWER". Deakin Law Review 10, nr 2 (1.07.2005): 440. http://dx.doi.org/10.21153/dlr2005vol10no2art286.
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<div class="page" title="Page 1"><div class="layoutArea"><div class="column"><p><span>[</span><span>This article will discuss the topical issue of whether the Commonwealth, in Australia’s federal system of government, can rely on its so-called “corporations power” in order to pass planned industrial relations laws. The Federal Government has recently indicated its plans to introduce a national system of industrial relations regulation in Australia. While the detail of the proposed legislation is not currently to hand, the planned changes raise a controversial issue whether the Australian Government would permit such regulation. This article considers the corporations power as justification for the proposed laws.</span><span>] </span></p></div></div></div>
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Baker, S. T. "FOREIGN INVESTORS AND CORPORATIONS SHARPEN FOCUS ON AUSTRALIA". APPEA Journal 35, nr 1 (1995): 842. http://dx.doi.org/10.1071/aj94062.
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The rising participation of foreign corporations and equity investors at every level of the Australian industry, is a sure sign of this region's exploration and fiscal attraction. It is time notice is taken of the specific reasons for this, learn from it and derive some benefit from it. Australian companies seeking to attract equity capital from overseas should be keenly aware of what is sought after, and package their attributes accordingly. Companies seeking corporate relationships, may have some hidden assets to offer and could easily undersell themselves. Finally, companies seeking to diversify overseas run the risk of mis-allocating resources into areas of lesser return. The penalty for this is takeover.
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MCCALLUM, RON. "THE AUSTRALIAN CONSTITUTION AND THE SHAPING OF OUR FEDERAL AND STATE LABOUR LAWS*". Deakin Law Review 10, nr 2 (1.07.2005): 460. http://dx.doi.org/10.21153/dlr2005vol10no2art287.
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<div class="page" title="Page 1"><div class="layoutArea"><div class="column"><p><span>[</span><span>In this article, the author makes the serious point that labour laws based upon the “corporations power” under the </span><span>Australian Constitution </span><span>will be centred around corporations to the detriment of flesh and blood persons who interact with corporations. Wholesome labour laws seek to balance the rights, duties and obligations of employers and employees as equal le- gal actors in the processes of work and production. However, general la- bour laws of broad application which would be required to found a national labour regime, which were enacted in reliance upon the corpora- tions power, could not for long maintain this balance between employers and employees. In the fullness of time, these labour laws will become little more than a sub-set of corporations law, because inevitably they will fas- ten upon the economic needs of corporations and their employees will be viewed as but one aspect of the productive process in our globalized econ- omy</span><span>.] </span></p></div></div></div>
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Crowe, D. S. "THE CORPORATION AND THE FAMILY IN THE RESOURCES INDUSTRY — CORPORATE RESPONSIBILITY TOWARDS THE 21ST CENTURY". APPEA Journal 27, nr 1 (1987): 46. http://dx.doi.org/10.1071/aj86005.
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The changing sociological scene places greater emphasis today on self-fulfilment psychology and individual expectations, often at the expense of responsibility in relationships. This, coupled with greater demands on staff (especially on managers of corporations) places, at times, unrealistic demands on normally stable relationships, particularly in a marriage. The result is increased family tension, often resulting in marriage breakdown with significant scarring of partners and children; those individuals, so affected, suffer reduced productivity in their work roles.As we approach the 21st century, there is emphasis, in the management of corporations, on innovation and cost efficiency, thus placing greater pressure on individual staff.This paper takes the position that corporations, in their own self-interest and in the interest of staff, need to assess the impact of their current policies on not only their staff but also on staff families. While maintaining that it remains the single responsibility of individuals to make decisions on managing, effectively, their corporate/private lives, the author supports the proposal of others (Evans and Bartolome, 1980) that corporations' policies should help, not hinder, the process.Corporations which continue to ignore these considerations will incur long term consequences with significant impact on productivity and efficient management, aside from possible disastrous impact on their staff and families.Corporations in Australia are taking steps to address this situation but much more needs to be done. This was highlighted in the March 1985 'Middle Management' course with its associated Spouses Programme presented jointly by Australian Mineral Foundation and The Australian Administrative Staff College.Effective communication is at the heart of the matter, but no amount of training on this subject will bear fruit unless there is an associated commitment by executives to improve the effectiveness of their communication process, both in their corporate and family roles.
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Latimer, Paul, i Michael Duffy. "Deconstructing Digital Currency and Its Risks: Why ASIC Must Rise to the Regulatory Challenge". Federal Law Review 47, nr 1 (marzec 2019): 121–50. http://dx.doi.org/10.1177/0067205x18816237.
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Digital currency is a ‘disrupter’ of financial services and currency markets, and as such presents new regulatory challenges. International regulatory responses to digital currency range from being largely ignored in some jurisdictions to being banned in others, with most jurisdictions charting a middle course of ‘wait and see’ while attempting to deal with pressing issues (such as taxation liability and potential money laundering and terrorism financing issues). This article explains digital currency, its benefits, its problems, its risks and the regulatory response so far. It analyses the extent to which the Australian Securities and Investments Commission (ASIC, the national securities regulator) may or may not have regulatory power and jurisdiction under existing Australian law, and the role of other relevant regulators and institutions. It concludes that digital currency may well be a ‘financial product’ under Corporations Act 2001 (Cth) s 763A (though many suppliers/issuers of that product will be website operators located outside Australia). If it is a financial product, ASIC would also have jurisdiction over issuers and markets that trade in that product. This conclusion could easily be fortified by legislative confirmation; however, it is suggested that ASIC should in all events test its powers to determine whether any legislative change is needed. Regulation by ASIC would add to recent moves to deal with digital currency by the Australian Transaction Reports and Analysis Centre (AUSTRAC) and the Australian Taxation Office (ATO). In all cases, this article argues that the time has come for Commonwealth regulation of digital currencies by ASIC as the relevant regulator. This would then trigger the obligations set out in the Corporations Act and the ASIC Act, including Australian Financial Services Licensing, Australian Market Licensing, standards of efficiency, honesty and fairness, disclosure provisions, possible market offences and corporate regulation generally. The suggested jurisdiction of ASIC would build on its existing role as well as the roles of the Australian Competition and Consumer Commission, the ATO and AUSTRAC.
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Thaker, Jagadish. "Corporate communication about climate science". Journal of Communication Management 24, nr 3 (9.12.2019): 245–64. http://dx.doi.org/10.1108/jcom-06-2019-0092.
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Purpose The purpose of this paper is to comparatively analyze how top corporations in New Zealand, Australia and the Global Fortune 500 group communicate about climate science. Design/methodology/approach A combination of keyword count and quantitative content analysis is used to develop a reliable set of indicators to measure corporate communication about climate science. Findings Just a few corporations mention or explicitly agree with scientific consensus on climate change and few report science-based targets. They report more frequently on societal risks of climate change, as well as business contribution and responsibility. New Zealand based corporations generally do poor reporting compared to Australian corporations, who do as well as the biggest corporations in the world. Research limitations/implications There is a further need for cross-country research and for more longitudinal analysis to understand how organizations communicate about scientific issues to its stakeholders. Practical implications This paper can inform communication managers about the need to pay attention to how their communication, individually and in comparison with their peers, is likely interpreted by the stakeholders. Managers may attend to scientific consensus messaging to gain stakeholder approval for ambitious business actions on climate change. Social implications Organizations are powerful social and economic drivers. Understanding how they interpret and communicate a scientific issue has implications for public and policy discourses and outcomes. Originality/value This is the first paper to comparatively identify common and contextual drivers of business communication of complex scientific issues. A reliable scale to measure climate science communication by corporations will be helpful for future researchers to replicate in other sectors.
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Riordan, Helen, i Kane Annesley. "The gold standard for Australian oil and gas corporations to report credible methane emissions". APPEA Journal 63, nr 2 (11.05.2023): S434—S437. http://dx.doi.org/10.1071/aj22230.
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Reducing oil and gas (O&G) methane emissions is the most immediate and impactful thing humanity can do to slow the rate of global warming. Initiatives such as the Global Methane Pledge (GMP) have been introduced, which aim to reduce methane emissions by 30% by 2030 from 2020 levels. The International Methane Emissions Observatory (IMEO) of the United Nations Environment Program (UNEP) also launched the Methane Alert and Response System (MARS), which combines information from multiple sources to alert governments, companies, and operators of large emissions sources. The IMEO is intending to use MARS to educate governments and companies on emissions management. In response to global action for O&G emission reductions, Australia has reformed their Safeguard Mechanism for O&G facilities. The reform details a credit trading scheme that will incentivise facilities to progressively reduce emissions by 2030. Socially responsible Australian O&G corporations need to embrace best practices for measuring, reporting, and verifying (MRV) methane emissions, introducing a top-down, bottom-up approach of both satellite and on-site measurements. IMEO’s Oil and Gas Methane Partnership, OGMP 2.0, provides a method for corporations to MRV their methane emissions from both operated and non-operated assets. The OGMP 2.0 is considered the gold standard of methane emissions MRV and should be embraced alongside the Safeguard Mechanisms reform to generate a roadmap of emissions reduction by 2030. This paper describes the global pressures and advancements in satellite technology for transparent methane emissions MRV, including the gold standard, OGMP 2.0, required of Australian O&G corporations to comply with this.
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Akhtar, Shumi. "Dividend payout determinants for Australian Multinational and Domestic Corporations". Accounting & Finance 58, nr 1 (28.10.2015): 11–55. http://dx.doi.org/10.1111/acfi.12137.
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McKay, Jim, i Toby Miller. "From Old Boys to Men and Women of the Corporation: The Americanization and Commodification of Australian Sport". Sociology of Sport Journal 8, nr 1 (marzec 1991): 86–94. http://dx.doi.org/10.1123/ssj.8.1.86.
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Although there are obvious American influences on Australian popular culture, the term “Americanization” is of limited help in explaining the elaborate form and content of Australian sport. The recent transformation from amateur to corporate sport in Australia has been determined by a complex array of internal and international social forces, including Australia’s polyethnic population, its semiperipheral status in the capitalist world system, its federal polity, and its membership in the Commonwealth of Nations. Americanization is only one manifestation of the integration of amateur and professional sport into the media industries, advertising agencies, and multinational corporations of the world market. Investment in sport by American, British, New Zealand, Japanese, and Australian multinational companies is part of their strategy of promoting “good corporate citizenship,” which also is evident in art, cinema, dance, music, education, and the recent bicentennial festivities. It is suggested that the political economy of Australian sport can best be analyzed by concepts such as “post-Fordism,” the globalization of consumerism, and the cultural logic of late capitalism, all of which transcend the confines of the United States.
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Haque, Shamima, i Muhammad Azizul Islam. "Stakeholder pressures on corporate climate change-related accountability and disclosures: Australian evidence". Business and Politics 17, nr 2 (sierpień 2015): 355–90. http://dx.doi.org/10.1017/s1369525800001674.
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This study investigates stakeholder pressures on corporate climate change-related accountability and disclosure practices in Australia. While existing scholarship investigates stakeholder pressures on companies to discharge their broader accountability through general social and environmental disclosures, there is a lack of research investigating whether and how stakeholder pressures emerge to influence accountability and disclosure practices related to climate change. We surveyed various stakeholder groups to understand their concerns about climate change-related corporate accountability and disclosure practices. We present three primary findings: first, while NGOs and the media have some influence, institutional investors and government bodies (regulators) are perceived to be the most powerful stakeholders in generating climate change-related concern and coercive pressure on corporations to be accountable. Second, corporate climate change-related disclosures, as documented through the Carbon Disclosure Project (CDP), are positively associated with such perceived coercive pressures. Lastly, we find a positive correlation between the level of media attention to climate change and Australian corporate responses to the CDP. Our results indicate that corporations will not disclose climate change information until pressured by non-financial stakeholders. This suggests a larger role for non-financial actors than previously theorized, with several policy implications.
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Connell, Raewyn. "Australian Universities Under Neoliberal Management: The Deepening Crisis". International Higher Education, nr 81 (1.05.2015): 23–25. http://dx.doi.org/10.6017/ihe.2015.81.8740.
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Australian universities were transformed from small colonial outposts of European education to a relatively large public higher education sector by national development funding. Neoliberal management since the 1980s has transformed the universities into export-oriented corporations, is placing severe stress on the younger workforce, and is generating a crisis in the production of an intellectual culture.
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Carr, Claudia. "Corporate social responsibility, human rights and law firms". Alternative Law Journal 44, nr 3 (11.04.2019): 220–25. http://dx.doi.org/10.1177/1037969x19834109.
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An increase in the power and reach of corporations has driven increasing concern with corporate responsibility. The social impact of corporations, including law firms, includes any interactions with human rights. This article argues that Australian law firms should engage more actively with human rights standards, and ensure that they are not unwittingly complicit in human rights violations. It identifies key areas in which law firms’ conduct may impact human rights, and suggests corporate responsibility practices and policies for adoption.
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Deegan, Craig, i Ben Gordon. "A Study of the Environmental Disclosure Practices of Australian Corporations". Accounting and Business Research 26, nr 3 (czerwiec 1996): 187–99. http://dx.doi.org/10.1080/00014788.1996.9729510.
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Wright, Claire, i Hannah Forsyth. "Managerial Capitalism and White-Collar Professions: Social Mobility in Australia’s Corporate Elite". Labour History: Volume 121, Issue 1 121, nr 1 (1.11.2021): 99–127. http://dx.doi.org/10.3828/jlh.2021.20.
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This article considers the interdependence of managerial capitalism with the historical constitution of professional work in Australia. Using data on the composition of the boards of Australia’s largest companies between 1910 and 2018, we show a deep connection between the managerial class and the top layers of professional hierarchies. Professionals in Australia forged a managerial-capitalist elite within large corporations, relying on a combination of professional expertise and signals of legitimacy that were enabled through higher education and accreditation structures. Relatively low levels of professional enclosure in the late nineteenth and early twentieth centuries created opportunities for Australians from middle- and working-class backgrounds to move into the capitalist elite. These opportunities were reduced significantly from the 1980s onwards as pathways to managerial roles themselves enclosed and as managerialism - as a mode of production - increasingly dominated global capitalism. The result was that by the end of the twentieth century, Australia’s corporate elite more closely resembled the rest of the world’s in its homogeneity and inaccessibility. This demonstrates the central role of professions in the reproduction of Australian capitalism over time, and the influence of professional enclosure on social mobility and inequality.
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Gunst, Andrew. "Carbon pollution (greenhouse gas) measurement and reporting". APPEA Journal 50, nr 1 (2010): 649. http://dx.doi.org/10.1071/aj09042.
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Carbon reporting and emissions trading in Australia—both of which, in 2007, seemed unlikely—came into effect with the implementation of mandatory data reporting from July 2008 (Australia) and January 2010 (USA); the onus lies with emitting corporations to determine whether they must report. At the time of writing it is also likely that Australia and the USA will join Europe in placing a price on carbon by 2013. The background to the Australian regulations will be explored in this paper, along with comparisons made to regulations in other jurisdictions, including the new reporting scheme in the USA. To date, much of the public discussion in these countries has centred on the financial aspects of a carbon tax or emissions trading scheme; however, significant challenges exist in identifying and quantifying the emissions that the financial community seeks to trade, and business community understanding of the details of greenhouse emissions is not strong. Case studies from the Australian oil and gas and related industries will be used to explain counter-intuitive aspects of greenhouse gas emissions and their regulation, and to illustrate challenges in emissions measurement and reporting.
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Bacon, Wendy, i Tom Morton. "EDITORIAL: Independent journalism". Pacific Journalism Review 18, nr 1 (31.05.2012): 6. http://dx.doi.org/10.24135/pjr.v18i1.285.
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Discussion about the role of journalism in universities too often leaves the impression that our main, and even only game, should be producing employees for major media corporations. This issue of Pacific Journalism Review assumes much more than that. The theme for the issue is investigative journalism, particularly material presented at the ‘Back to the Source’ investigative journalism conference hosted by the Australian Centre for Independent Journalism (ACIJ) and the Australian Broadcasting Corporation in Sydney in September 2011. This was the second regional investigative journalism conference; the first, hosted by the Pacific Media Centre, provided the theme for PJR (MIJT, 2011). These conferences, and indeed Pacific Journalism Review, are based on the notion that the goal of university based journalism is to develop links between journalists—whether full-time employees of major companies, freelancers, academics or students—in order to promote a more independent and critical culture of journalism in our region, without which democracy cannot flourish. This goal suggests a relationship much wider and more challenging than simply the production of qualified journalists.
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Ramsay, Ian, i Lloyd Freeburn. "The Recent Australian Debate About Individual Liability for the Criminal Misconduct of Corporations". Business Law Review 42, Issue 5 (1.10.2021): 214–20. http://dx.doi.org/10.54648/bula2021031.
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When should a director or manager of a company be personally liable because their company has committed a criminal offence? The question is both important and controversial because many of the laws that impose this type of liability (called deemed liability provisions) do so without the need to prove that the director or manager was personally at fault. The question has received much attention recently in Australia because of proposals by the Australian Law Reform Commission to significantly expand the circumstances when this type of liability would be imposed on directors and managers. Following much criticism, the Commission withdrew its proposals and instead called for a wide-ranging review of the effectiveness of individual accountability mechanisms for corporate misconduct – in effect calling for another inquiry. This article outlines the Commission’s proposals and their objectives. It describes the criticisms that were made of the proposals and considers the proposals in the context of prior reviews and principles applying to deemed liability provisions. It is argued that the Commission was right to withdraw its proposals as they did not reflect a proper balancing of the advantages and disadvantages of deemed liability provisions, the proposals were not well drafted, and the formulation of the proposals did not appropriately consider earlier research and inquiries on deemed liability provisions.
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Mia, Parvez, Tarek Rana i Lutfa Tilat Ferdous. "Government Reform, Regulatory Change and Carbon Disclosure: Evidence from Australia". Sustainability 13, nr 23 (30.11.2021): 13282. http://dx.doi.org/10.3390/su132313282.
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This paper examines the effect of two Australian environmental regulatory changes, specifically the Clean Energy Act (CEA) 2011 and the National Greenhouse and Energy Reporting (NGER) Act 2007 with reference to voluntary corporate carbon disclosure practices. In doing so, it describes the brief history of this carbon-related regulatory change, its scope, enforcement criteria and corporations’ disclosures. This is a longitudinal analysis of 219 annual reports of 73 listed corporations in Australia which were subjected to carbon tax and report carbon emissions as per the CEA 2011 and NGER Act 2007 accordingly. Any corporation or facility that emitted scope 1 emissions of 25,000 tonnes of carbon dioxide equivalent (CO2-e) or more were liable for a carbon tax in accordance with CEA 2011. Drawing on stakeholder theory and legitimacy theory, this study uses content analysis to examine corporate carbon disclosure. The findings suggest there is a considerable increase in the number of carbon-related disclosures following these regulations being enacted as law. In addition, carbon-specific communication has become much more prevalent and accounts for a larger proportion of the sampled organisations’ reported environmental information. The results of this study enrich the validity of the hypothesis that organisations would seek to legitimise their operations to stakeholders by increasing their environment-related declarations. The evidence presented in the analysis confirms the assertion that government environmental legislation/regulation has a positive impact on corporate behaviour and accountability. These findings have significant consequences for the government, decision-makers and the accounting profession, indicating that regulatory guidance enhances both mandatory and voluntary disclosure. It also offers key insights into the possible impacts of the carbon regulatory change for future research to consider.
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Canny, Anne R. "The SE-Asian Tsunami Appeal: disclosure of contributions by corporate Australia". Pacific Accounting Review 26, nr 3 (10.11.2014): 274–301. http://dx.doi.org/10.1108/par-08-2012-0035.
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Purpose – The purpose of this paper is a quantitative exploration of the annual report disclosure of contributions by Australian corporations to the relief appeal following the South-East Asian tsunami of 26 December 2004. Design/methodology/approach – Hypotheses are developed from legitimacy and media agenda setting perspectives, predicting relationships between financial characteristics of the corporations and of their contributions with respect to presence and volume of content and extent of disclosure of cash amounts. The effect of public awareness of contributions on disclosure variables is also examined. Hypotheses not supported are re-examined from an agency perspective. Findings – Most correlations, such as company size and volume of content, are found to be consistent with a legitimacy perspective, while those not supported, such as company profit disclosure of cash amounts, can readily be explained from an accountability perspective. Overall, the results indicate a strong relationship between public awareness of the contributions and disclosing behaviour. Size of company and profit were related to some aspects of disclosure, while no relationship was detected between the size of the cash donation and disclosing behaviour. Research limitations/implications – The findings have important implications for studies of the way in which corporations communicate with their shareholders and other stakeholders when conflicting interests exist and when media exposure has been positive. The results cannot be extrapolated to situations beyond the Tsunami Appeal. Originality/value – Empirical research into the disclosure of corporate philanthropy by Australian corporations. Consideration of appropriate theoretical frameworks for study of corporate philanthropy disclosure.
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Chen, Rongrong, Maria Cadiz Dyball i Sue Wright. "The Link Between Board Composition and Corporate Diversification in Australian Corporations". Corporate Governance: An International Review 17, nr 2 (marzec 2009): 208–23. http://dx.doi.org/10.1111/j.1467-8683.2009.00734.x.
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Higgs, Peter J. "Prospects for Some Australian Corporations Derived from a General Equilibrium Model". Australian Economic Review 24, nr 4 (październik 1991): 30–47. http://dx.doi.org/10.1111/j.1467-8462.1991.tb00401.x.
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Akhtar, Shumi. "The Determinants of Capital Structure for Australian Multinational and Domestic Corporations". Australian Journal of Management 30, nr 2 (grudzień 2005): 321–41. http://dx.doi.org/10.1177/031289620503000208.
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Tharenou, Phyllis, i Michael Harvey. "Examining the overseas staffing options utilized by Australian headquartered multinational corporations". International Journal of Human Resource Management 17, nr 6 (czerwiec 2006): 1095–114. http://dx.doi.org/10.1080/09585190600697372.
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Kingsford-Smith, Dimity. "Australian Directors' Duties: What Does It Mean to Say They are Public Duties?" Victoria University of Wellington Law Review 52, nr 2 (21.09.2021): 343–72. http://dx.doi.org/10.26686/vuwlr.v52i2.7122.
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This article pursues the meaning and effect of what are (in Australia, at least )long-standing public duties of directors. It argues that there has been and continues to be, a slow evolution from an exclusively private character, to a hybrid public and private content in Australian directors’ duties. That duties may be both public and private, does not deny the truth of either of those characters. Instead, using the statutory duty of care in s 180(1) of the Corporations Act, this article analyses the juristic features and public elements that animate the duty and its enforcement sanctions. The cardinal legal and practical question of to whom the public directors’ duties are owed, both to no one in particular and to all the world, rather than only to the company, is also considered.
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Boylan, Colin, i Rodney Francis. "Distance Teaching Via Video-Conferencing in New South Wales Schools". Australian and International Journal of Rural Education 9, nr 1 (1.03.1999): 9–31. http://dx.doi.org/10.47381/aijre.v9i1.433.
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The use of interactive video-conferencing in the delivery of secondary education is a relatively new innovation in Australian secondary education. The use of video-conferencing in industry especially for executive level meetings in large corporations has been around much longer. The Department of School Education in Victoria has used video-conferencing since 1995 (Arms, 1998a). State departments of education in Tasmania, South Australia and Queensland have also examined the ways in which video-conferencing can be incorporated into their modes of delivery. More recently, the New South Wales Department of Education and Training has examined the potential for video-conferencing as a means of delivery of senior secondary subjects to students attending small rural schools.
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Murray, Simone. "Think Global, Act Global: Corporate Content Streaming and Australian Media Policy". Media International Australia 116, nr 1 (sierpień 2005): 100–116. http://dx.doi.org/10.1177/1329878x0511600111.
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Australia's media policy agenda has recently been dominated by debate over two key issues: media ownership reform, and the local content provisions of the Australia–United States Free Trade Agreement. Challenging the tendency to analyse these issues separately, the article considers them as interlinked indicators of fundamental shifts occurring in the digital media environment. Converged media corporations increasingly seek to achieve economies of scale through ‘content streaming’: multi-purposing proprietary content across numerous digitally enabled platforms. This has resulted in rivalries for control of delivery technologies (as witnessed in media ownership debates) as well as over market access for corporate content (in the case of local content debates). The article contextualises Australia's contemporary media policy flashpoints within international developments and longer-term industry strategising. It further questions the power of media policy as it is currently conceived to deal adequately with the challenges raised by a converging digital media marketplace.
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Fisse, Brent. "Redress Facilitation Orders as a Sanction Against Corporations". University of Queensland Law Journal 37, nr 1 (18.05.2020): 85–106. http://dx.doi.org/10.38127/uqlj.v37i1.4137.
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The PhD thesis upon which Laura was working before her tragic death sought to resolve the intractable question of whether two key goals of anti-cartel enforcement, namely (a) deterrence and (b) compensation, can be achieved more effectively by integrating their pursuit. The potential capacity of redress facilitation orders both to facilitate compensation and to enhance deterrence is one aspect of that question. This article canvasses the possibility of redress facilitation orders designed to facilitate compensation for loss caused by cartel and other unlawful conduct and at the same time to enhance deterrence. It advances a statutory model for redress facilitation orders under the Competition and Consumer Act 2010 (Cth) (CCA). The model advanced is Australian in legislative style but could readily be adapted elsewhere.
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Phua, Kai-Lit, i Simon Barraclough. "Malaysia: the persuasive discourse techniques of a transnational mining corporation and its supporters". Journal of Political Ecology 23, nr 1 (1.12.2016): 296. http://dx.doi.org/10.2458/v23i1.20218.
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Persuasion, a vital element in commercial marketing, is also an essential tool for the winning and maintenance of political power. Corporations seek to persuade customers to purchase their products and services but may also need to influence wider public opinion and political decision-makers in ways that serve their interests. In this article, we present an account of environmental-related conflict in Malaysia and the use of persuasion in the discourse of an Australian transnational mining corporation and its supporters. We analyse the strategies used by the corporation as it engages in intense conflict with environmental campaigners and concerned residents following its moves to establish the world's largest rare earth metals extraction plant in peninsular Malaysia. Following the political ecology perspective, we note that the efforts at persuasion used by the corporation have been actively backed by the Malaysian state itself. This is not simply a case of environmental conflict but strongly connected to the underlying political economy of Malaysia - a country with an authoritarian regime where corruption and 'crony capitalism' are rife, and public opinion is often ignored or consistently manipulated by government-controlled mass media.Keywords: environmental-related conflict, rare earth, persuasion techniques, Malaysia