Stakeholder Responses To A Social And Environmental Reporting Model For The Credit Union Sector

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Abstract

The credit union sector like many other business sectors is continuing to grapple with expectations that they will report on their social and environmental impacts. While there has been a growing number of organisations, both nationally and internationally, publishing social and environmental reports there is no single recognised conceptual framework for meaningful and consistent reporting. In proposing a reporting model for the credit union sector this paper draws on prior research which documented the social accounting information needs of members and management within this industry group. A fundamental component of the model presented is the congruence between the social and environmental information and the financial information to be included in the respective reports. The focus of this paper is on the reactions of management, directors and regulators in the credit union sector to the proposed reporting model.The paper begins with a discussion of the literature pertaining to the reporting of social and environmental data by organisations before a brief overview of the credit union sector is provided. A summary of the findings of a study exploring the reporting requirements of stakeholders in the Australian credit union sector follows and provides the foundation for the proposed model. The reactions to the model by stakeholders involved in decisions on reporting are discussed and a revised model is presented.
Original languageEnglish
Title of host publicationAFAANZ Conference 2008
Place of PublicationAustralia
PublisherAFAANZ
Pages1-42
Number of pages42
Publication statusPublished - 2008
EventAccounting and Finance Association of Australia and New Zealand Conference - Sydney, Australia, Australia
Duration: 06 Jul 200808 Jul 2008

Conference

ConferenceAccounting and Finance Association of Australia and New Zealand Conference
CountryAustralia
Period06/07/0808/07/08

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