Stakeholder Responses to a Social and Environmental Reporting Model for the Credit Union Sector

Research output: Book chapter/Published conference paperChapter (peer-reviewed)

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Abstract

Organisation in the credit union sector, like those in many other business sectors, continue to grapple with expectations that they will report on their social and environmental impacts. However, currently there is no single recognised conceptual framework for meaningful and consistent reporting of these impacts. To address this issue, a reporting model for the Australian credit union sector is proposed in this chapter. A fundamental component of this model is the notion of achieving a congruence between social and environmental information and financial information to be included in the respective reports. In particular, this chapter focuses on the reactions of management, directors and regulators in the credit union sector to the proposed reporting model.A discussion of the literature pertaining to the reporting of social and environmental data by organisations is offered, prior to a brief overview of the credit union sector. The initial model is then described, and the reactions to the model by stakeholders involved in decisions on reporting are discussed, prior to presentation of the revised model.
Original languageEnglish
Title of host publicationSocial Accounting and Public Management
Subtitle of host publicationAccountability for the Public Good
EditorsAmanda Ball, Stephen P Osborne
Place of PublicationNew York
PublisherRoutledge
Chapter16
Pages203-216
Number of pages14
Edition1
ISBN (Print)9780415806497
Publication statusPublished - 2011

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Environmental reporting
Credit unions
Stakeholders
Social reporting
Business sector
Financial information
Environmental impact
Conceptual framework
Congruence
Environmental information

Cite this

McGrath, D. (2011). Stakeholder Responses to a Social and Environmental Reporting Model for the Credit Union Sector. In A. Ball, & S. P. Osborne (Eds.), Social Accounting and Public Management: Accountability for the Public Good (1 ed., pp. 203-216). New York: Routledge.
McGrath, Dianne. / Stakeholder Responses to a Social and Environmental Reporting Model for the Credit Union Sector. Social Accounting and Public Management: Accountability for the Public Good. editor / Amanda Ball ; Stephen P Osborne. 1. ed. New York : Routledge, 2011. pp. 203-216
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McGrath, D 2011, Stakeholder Responses to a Social and Environmental Reporting Model for the Credit Union Sector. in A Ball & SP Osborne (eds), Social Accounting and Public Management: Accountability for the Public Good. 1 edn, Routledge, New York, pp. 203-216.

Stakeholder Responses to a Social and Environmental Reporting Model for the Credit Union Sector. / McGrath, Dianne.

Social Accounting and Public Management: Accountability for the Public Good. ed. / Amanda Ball; Stephen P Osborne. 1. ed. New York : Routledge, 2011. p. 203-216.

Research output: Book chapter/Published conference paperChapter (peer-reviewed)

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McGrath D. Stakeholder Responses to a Social and Environmental Reporting Model for the Credit Union Sector. In Ball A, Osborne SP, editors, Social Accounting and Public Management: Accountability for the Public Good. 1 ed. New York: Routledge. 2011. p. 203-216