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Reducing the risk of corporate irresponsibility: the trend to corporate social responsibility

Article Abstract:

The case of Australia's HIH Insurance Ltd. having a large financial shortfall illustrates the principle that no amount of government oversight can take the place of corporate responsibility in financial matters. It is recommended that corporate social responsibility be incorporated into the risk management procedures of modern corporate governance.

Author: Sarre, Rick, Doig, Meredith, Fiedler, Brenton
Publisher: University of South Australia
Publication Name: Accounting Forum
Subject: Business
ISSN: 0155-9982
Year: 2001
Research, Finance, Corporate social responsibility, HIH Insurance Ltd.

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Accounting for forests in social, economic and political contexts

Article Abstract:

An overview is presented on Australia's forestry accounting policy, along with findings from a survey of the nation's forest managers. Policy changes proposed include recognition of forest asset value changes, bottom-line volatility in current market valuations, and mandatory environmental disclosures.

Author: Herbohn, K.F., Herbohn, J.L.
Publisher: University of South Australia
Publication Name: Accounting Forum
Subject: Business
ISSN: 0155-9982
Year: 1999
Economic aspects, Laws, regulations and rules, Environmental policy, Forest management, Forest conservation, Forest policy

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Valuing the future: intellectual capital supplements at Skandia

Article Abstract:

Skandia AB has developed intellectual capital supplements for the internal and external communications. The supplements are in the form of both numbers and text.

Author: Mouritsen, J., Larsen, H.T., Bukh, P.N.
Publisher: Emerald Group Publishing, Ltd.
Publication Name: Accounting, Auditing and Accountability
Subject: Business
ISSN: 0951-3574
Year: 2001
Sweden, Evaluation, Knowledge management, Mental work, Cognition, Skandia AB, Knowledge workers

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Subjects list: Australia, Insurance industry, Insurance, Accounting and auditing, Statistical Data Included
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