Accounting for waste: Waste reporting in Australian metals and mining companies

Australian metals and mining companies are the focus of this study because mining activities are a significant source of waste products on a global scale, and to date, there has been no systematic review or comparison of how these companies report their waste management practices. Recognising that w...

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Veröffentlicht in:Accounting and finance (Parkville) 2023-12, Vol.63 (4), p.4683-4711
Hauptverfasser: Ha, Le Thuy Duong, Mansi, Mansi
Format: Artikel
Sprache:eng
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Zusammenfassung:Australian metals and mining companies are the focus of this study because mining activities are a significant source of waste products on a global scale, and to date, there has been no systematic review or comparison of how these companies report their waste management practices. Recognising that waste management is an important issue with future implications, this study is guided by one primary research question: What is the nature and extent of waste management disclosures by the top metals and mining companies in Australia?
ISSN:0810-5391
1467-629X
DOI:10.1111/acfi.13125