The Impact of Corporate ESG Performance Disclosure Across Australian Industries

Article


Gholami, Amir, Sands, John and Shams, Syed. 2022. "The Impact of Corporate ESG Performance Disclosure Across Australian Industries." Australasian Accounting Business and Finance Journal. 16 (4), pp. 180-200. https://doi.org/10.14453/aabfj.v16i4.10
Article Title

The Impact of Corporate ESG Performance Disclosure Across Australian Industries

ERA Journal ID40372
Article CategoryArticle
AuthorsGholami, Amir (Author), Sands, John (Author) and Shams, Syed (Author)
Journal TitleAustralasian Accounting Business and Finance Journal
Journal Citation16 (4), pp. 180-200
Number of Pages21
Year2022
PublisherUniversity of Wollongong
Place of PublicationAustralia
ISSN1834-2000
1834-2019
Digital Object Identifier (DOI)https://doi.org/10.14453/aabfj.v16i4.10
Web Address (URL)https://ro.uow.edu.au/aabfj/vol16/iss4/10/
Abstract

The aims of this study are threefold. Firstly, it examines the long-term improvement in the corporate environmental, social and governance (ESG) performance. Secondly, it highlights the favourable financial implications of the higher corporate ESG performance disclosure. The third aim is to provide insight into the industrial impact on the relationship between corporate ESG performance disclosure and financial performance. This study uses a sample of all Australian publicly listed companies between 2007 and 2017 and conducts a panel regression analysis. It also performs several robustness checks to address the methodological, sample selection and endogeneity issues concerning corporate ESG performance disclosure. The findings show a tangible improvement in Australian companies' corporate ESG performance disclosure, favourably associated with financial performance. However, while the corporate ESG performance disclosure appears to be linked to higher financial performance, this is not the case across different industries. The industrial impact on the association between corporate ESG performance disclosure and financial performance has several implications. Firstly, the stakeholders' pressure on companies to address ESG-related concerns is substantial, enhancing corporate financial performance. Secondly, the findings indicate that corporate ESG performance disclosure does not benefit corporations in different industry sectors equally. It, therefore, requires more focus and interpretation by corporate decision-makers. Thirdly, by promoting ESG-related disclosure, managers should consider diverse stakeholders in different industries that weigh business objectives differently. The results of this study provide insights for corporate managers regarding prioritising resource allocations to ESG-related activities that could impact financial performance differently in different industry sectors. The results of this study contribute to the growing literature on the financial implications of corporate ESG performance disclosures, notably different industrial characteristics.

KeywordsEnvironmental, Social, Governance, Corporate performance, Industrial sectors
ANZSRC Field of Research 2020350202. Finance
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Byline AffiliationsFaculty of Business, Education, Law and Arts
University of Southern Queensland
Institution of OriginUniversity of Southern Queensland
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Shams, Syed and Gunasekarage, Abeyratna. 2019. "Competition in the acquisition market and acquirers' long-run performance." International Finance. 22, pp. 399-421. https://doi.org/10.1111/infi.12339
Managerial acquisitiveness and corporate tax avoidance
Gul, Ferdinand A., Khedmati, Mehdi and Shams, Syed M. M.. 2020. "Managerial acquisitiveness and corporate tax avoidance." Pacific-Basin Finance Journal. 64. https://doi.org/10.1016/j.pacfin.2018.08.010
Forensic accounting core and interdisciplinary curricula components in Australian universities: analysis of websites
Alshurafat, Hashem, Beattie, Claire, Jones, Gregory and Sands, John. 2019. "Forensic accounting core and interdisciplinary curricula components in Australian universities: analysis of websites." Journal of Forensic and Investigative Accounting. 11 (2 (Special edition)), pp. 353-365.
Developing a generic review framework to assure capstone quality
Hammer, Sara, Abawi, Lindy, Gibbings, Peter, Jones, Hazel, Redmond, Petrea and Shams, Syed. 2018. "Developing a generic review framework to assure capstone quality." Higher Education Research and Development. 37 (4), pp. 730-743. https://doi.org/10.1080/07294360.2018.1453787
Corporate social responsibility and corruption risk: a global perspective
Krishnamurti, Chandrasekhar, Shams, Syed and Velayutham, Eswaran. 2018. "Corporate social responsibility and corruption risk: a global perspective." Journal of Contemporary Accounting and Economics. 14 (1), pp. 1-21. https://doi.org/10.1016/j.jcae.2018.02.002
Using classroom layout to help reduce students' apprehension and increase communication
Rae, Kirsten and Sands, John. 2013. "Using classroom layout to help reduce students' apprehension and increase communication." Accounting Education: An International Journal. 22 (5), pp. 489-491. https://doi.org/10.1080/09639284.2013.835534
Advancing sustainability management accounting in the Asia Pacific region
Sands, John, Lee, Ki-Hoon and Fonseka, K .B. M. 2016. "Advancing sustainability management accounting in the Asia Pacific region." Accounting Research Journal. 29 (2), pp. 134-136. https://doi.org/10.1108/ARJ-03-2016-0035
An empirical investigation on the links within a sustainability balanced scorecard (SBSC) framework and their impact on financial performance
Sands, John Stephen, Rae, Kirsten Nicole and Gadenne, David. 2016. "An empirical investigation on the links within a sustainability balanced scorecard (SBSC) framework and their impact on financial performance." Accounting Research Journal. 29 (2), pp. 154-178. https://doi.org/10.1108/ARJ-04-2015-0065
Multi-perspective performance reporting systems, continuous improvement systems and organisational performance
Iselin, Errol R., Sands, John and Mia, Lokman. 2011. "Multi-perspective performance reporting systems, continuous improvement systems and organisational performance." Journal of General Management. 36 (3), pp. 19-36. https://doi.org/10.1177/030630701103600302
Guest editorial
Sands, John and Lee, Ki-Hoon. 2015. "Guest editorial." Journal of Accounting and Organisational Change. 11 (3), pp. 1-2. https://doi.org/10.1108/JAOC-07-2014-0038
Associations between organisations’ motivated workforce and environmental performance
Rae, Kirsten, Sands, John and Gadenne, David Leslie. 2015. "Associations between organisations’ motivated workforce and environmental performance." Journal of Accounting and Organisational Change. 11 (3), pp. 384-405. https://doi.org/10.1108/JAOC-10-2013-0090
Environmental and sustainability management accounting (EMA) for the development of sustainability management and accountability
Sands, John and Lee, Ki-Hoon. 2015. "Environmental and sustainability management accounting (EMA) for the development of sustainability management and accountability." Issues in Social and Environmental Accounting. 9 (1), pp. 1-4.
Information content of directors' trading around acquisitions
Shams, Syed M. M., Duong, Huu Nhan and Singh, Harminder. 2016. "Information content of directors' trading around acquisitions." Pacific-Basin Finance Journal. 38, pp. 177-193. https://doi.org/10.1016/j.pacfin.2016.04.004
The influence of sustainability performance management practices on organisational sustainability performance
Gadenne, David, Mia, Lokman, Sands, John, Winata, Lanita and Hooi, George. 2012. "The influence of sustainability performance management practices on organisational sustainability performance." Journal of Accounting and Organisational Change. 8 (2), pp. 210-235. https://doi.org/10.1108/18325911211230380
News announcement effects of compliance with section 404 of SOX: evidence from non-accelerated filers
Khedmati, Mehdi, Navissi, Farshid, Shams, Syed and Vinkler, Daniel. 2015. "News announcement effects of compliance with section 404 of SOX: evidence from non-accelerated filers." Journal of Contemporary Accounting and Economics. 11 (3), pp. 231-244. https://doi.org/10.1016/j.jcae.2015.07.003
Target’s organisational form and returns to Australian bidders in cross-border acquisitions
Colombage, Sisira R. N., Gunasekarage, Abeyratna and Shams, Syed M. M.. 2014. "Target’s organisational form and returns to Australian bidders in cross-border acquisitions." Accounting and Finance. 54 (4), pp. 1063-1091. https://doi.org/10.1111/acfi.12031
Operating performance following corporate acquisitions: does the organisational form of the target matter?
Shams, Syed M. M. and Gunasekarage, Abeyratna. 2016. "Operating performance following corporate acquisitions: does the organisational form of the target matter?" Journal of Contemporary Accounting and Economics. 12, pp. 1-14. https://doi.org/10.1016/j.jcae.2016.02.001
The importance of understanding student learning styles in accounting degree programs
Cameron, Robyn, Clark, Pat, de Zwaan, Laura, English, Diane, Lamminmaki, Dawne, O'Leary, Conor, Rae, Kirsten and Sands, John. 2015. "The importance of understanding student learning styles in accounting degree programs." Australian Accounting Review. 25 (3), pp. 218-231. https://doi.org/10.1111/auar.12065
The association between organisational commitment and corporate social responsibility-environmental performance within an integrated sustainability balanced scorecard framework
Rae, Kirsten, Sands, John S and Gadenne, David. 2015. "The association between organisational commitment and corporate social responsibility-environmental performance within an integrated sustainability balanced scorecard framework." Issues in Social and Environmental Accounting. 9 (1), pp. 32-50.
Private public distinction of the target and the long run operating performance of acquirers
Shams, Syed M. M. and Gunasekarage, Abeyratna. 2016. "Private public distinction of the target and the long run operating performance of acquirers." Pacific Accounting Review. 28 (1), pp. 38-58. https://doi.org/10.1108/PAR-02-2014-0004
Does the organisational form of the target influence market reaction to acquisition announcements? Australian evidence
Shams, Syed M.M., Gunasekarage, Abeyratna and Colombage, Sisira R. N.. 2013. "Does the organisational form of the target influence market reaction to acquisition announcements? Australian evidence." Pacific-Basin Finance Journal. 24, pp. 89-108. https://doi.org/10.1016/j.pacfin.2013.04.002
Multi-perspective performance reporting and organisational performance: the impact of information, data and redundant cue load
Iselin, Errol R., Mia, Lokman and Sands, John. 2010. "Multi-perspective performance reporting and organisational performance: the impact of information, data and redundant cue load." International Journal of Accounting, Auditing and Performance Evaluation. 6 (1), pp. 1-27. https://doi.org/10.1504/IJAAPE.2010.030477
The association between sustainability performance management goals and organisational performance
Gadenne, David, Sands, John and Mia, Lokman. 2012. "The association between sustainability performance management goals and organisational performance." e-Journal of Social and Behavioural Research in Business. 3 (2), pp. 27-42.
Creating sustainable benefits for stakeholders of organisations using the strategy mapping framework
Rae, Kirsten and Sands, John. 2013. "Creating sustainable benefits for stakeholders of organisations using the strategy mapping framework." e-Journal of Social and Behavioural Research in Business. 4 (2), pp. 14-32.
The effects of the balanced scorecard on performance: The impact of the alignment of the strategic goals and performance reporting
Iselin, Errol R., Mia, Lokman and Sands, John. 2008. "The effects of the balanced scorecard on performance: The impact of the alignment of the strategic goals and performance reporting." Journal of General Management. 33 (4), pp. 71-85. https://doi.org/10.1177/030630700803300405
Multi‐perspective strategic goal setting, performance reporting and organisational performance
Iselin, Errol R., Mia, Lokman and Sands, John. 2008. "Multi‐perspective strategic goal setting, performance reporting and organisational performance ." Journal of Applied Accounting Research. 9 (2), pp. 76-96. https://doi.org/10.1108/09675420810900766
Educators' Epistemological Beliefs of Accounting Ethics Teaching: A Cross-Cultural Study
Auyeung, Pak K., Dagwell, Ron, Ng, Chew and Sands, John. 2006. "Educators' Epistemological Beliefs of Accounting Ethics Teaching: A Cross-Cultural Study." Accounting Research Journal. 19 (2), pp. 122-138. https://doi.org/10.1108/10309610680000683
The perceived importance of international accounting topics in the Asia-Pacific rim: A comparative study
Sands, John Stephen and Pragasam, John. 1997. "The perceived importance of international accounting topics in the Asia-Pacific rim: A comparative study." The International Journal of Accounting. 32 (2), pp. 187-202. https://doi.org/10.1016/s0020-7063(97)90025-x
Factors influencing accounting students' career choice: A cross-cultural validation study
Auyeung, Pak and Sands, John. 1997. "Factors influencing accounting students' career choice: A cross-cultural validation study." International Journal of Phytoremediation. 21 (1), pp. 13-23. https://doi.org/10.1080/096392897331596
A cross cultural study of the learning style of accounting students
Auyeung, Pak and Sands, John. 1996. "A cross cultural study of the learning style of accounting students ." Accounting and Finance. 36 (2), pp. 261-274. https://doi.org/10.1111/j.1467-629X.1996.tb00310.x