caa a22 4500 605486115 CHVBK 20210128100444.0 cr unu---uuuuu 210128e20150601xx s 000 0 eng 10.1007/s10551-014-2171-2 doi (NATIONALLICENCE)springer-10.1007/s10551-014-2171-2 The Uptake of Sustainability Reporting in Australia [Elektronische Daten] [Colin Higgins, Markus Milne, Bernadine van Gramberg] In this paper, we identify and discuss how sustainability reporting has spread throughout the Australian business community over the past twenty years or so. We identified all Australian business organisations that have produced a sustainability report since 1995, and we undertook an interview survey with managers of reporting companies. By incorporating a wide range and large number of reporting companies, we offer insights beyond those obtained from traditional report content analysis and from close analyses of singular case-study organisations. We reveal that sustainability reporting has deepened in a few high-impact industries, and it has spread to a small number of firms in a wide range of low-impact industries. We tested whether there were any relationships between the drivers of reporting and the experiences of different types of reporting firms. Many of the relationships we observed were not as clear or as consistent as expected. Sustainability reporting is, however, of strategic importance to reporting companies. Given the small number of reporters in Australia, we raise the possibility of strategic differentiation as a key driver of reporting behaviour and suggest further studies to explore institutional fields that may be shaping sustainability reporting practice. Springer Science+Business Media Dordrecht, 2014 Sustainability reporting nationallicence Interview survey nationallicence Australia nationallicence Trends nationallicence Higgins Colin Deakin Graduate School of Business, Deakin University, Melbourne, VIC, Australia aut Milne Markus Department of Accounting & Information Systems, University of Canterbury, Christchurch, New Zealand aut van Gramberg Bernadine Faculty of Business & Enterprise, Swinburne University, Melbourne, VIC, Australia aut Journal of Business Ethics Springer Netherlands 129/2(2015-06-01), 445-468 0167-4544 129:2<445 2015 129 10551 https://doi.org/10.1007/s10551-014-2171-2 text/html Onlinezugriff via DOI BK010053 XK010053 XK010000 Metadata rights reserved Springer special CC-BY-NC licence nationallicence 1 research-article jats NATIONALLICENCE NATIONALLICENCE NL-springer NATIONALLICENCE 856 40 https://doi.org/10.1007/s10551-014-2171-2 text/html Onlinezugriff via DOI NATIONALLICENCE 700 1- Higgins Colin Deakin Graduate School of Business, Deakin University, Melbourne, VIC, Australia aut NATIONALLICENCE 700 1- Milne Markus Department of Accounting & Information Systems, University of Canterbury, Christchurch, New Zealand aut NATIONALLICENCE 700 1- van Gramberg Bernadine Faculty of Business & Enterprise, Swinburne University, Melbourne, VIC, Australia aut NATIONALLICENCE 773 0- Journal of Business Ethics Springer Netherlands 129/2(2015-06-01), 445-468 0167-4544 129:2<445 2015 129 10551