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

Author:

Ha Le Thuy Duong1,Mansi Mansi2ORCID

Affiliation:

1. Tasmanian School of Business and Economics University of Tasmania Launceston Tasmania Australia

2. School of Accounting Economics Finance, Tasmanian School of Business and Economics University of Tasmania Launceston Tasmania Australia

Abstract

AbstractAustralian 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?

Publisher

Wiley

Subject

Economics, Econometrics and Finance (miscellaneous),Finance,Accounting

Reference90 articles.

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3. United Nations Decade on Biodiversity

4. Sustainability reporting

5. Australian Government. (2018)National Waste Policy viewed 7th September 2021. Available from:https://www.environment.gov.au/protection/waste/publications/national‐waste‐policy‐2018

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