ACSEAR CONFERENCE 2019 112 – 13 DECEMBER, SYDNEY AUSTRALIA

UNSW Business School

Centre for Energy andEnvironmental Markets

ACSEAR Conference 201912-13 December Sydney, Australia

Proudly sponsored by:

CRICOS Provider Code 00098G

ACSEAR CONFERENCE 2019 212 – 13 DECEMBER, SYDNEY AUSTRALIA

A-CSEAR CONFERENCECONFERENCE PROGRAM DAY 1

WEDNESDAY, 11 DECEMBER

6:00-8:00pm Welcome Drinks and Early Registration AGSM Courtyard

THURSDAY, 12 DECEMBER

8:00am Registration AGSM Foyer

8:45am Opening AGSM John B Reid Theatre

Prof Mandy Cheng, Head of School School of Accounting UNSW Sydney

9:00am Plenary AGSM John B Reid TheatreProf Steven Cahan, University of Auckland

Integrated reporting <IR> has been created to enhance accountability, stewardship and trust as well as to harness the information flow and transparency of business that technology has brought to the modern world. <IR> provides investors with the information they need to make more effective capital allocation decisions that will facilitate better long-term investment returns. In Australia, although the uptake of <IR> may be slow, interest is likely to increase as trust in business has been further diminished by the Hayne Royal Commission’s report on misconduct in the Finance sector. The release of the 4th edition of the ASX Corporate Governance Principles recommends companies to use the IIRC Framework to demonstrate how they manage social and environmental risks. Prof Cahan will discuss findings from his research, his insights on how research in <IR> might progress and the role of the IIRC Academic Network in stimulating continued research in the areas of integrated reporting, integrated thinking and broader corporate reporting system reform.

Moderator: Prof Naomi SoderstromUniversity of Melbourne

10:30am Morning Tea

11:00am Concurrent Sessions

Session 1a

John B Reid Theatre

Session 1b

AGSM LG06

Session 1c

AGSM LG07

Sustainability Reporting

Chair: Cornelia Beck University of Sydney

Social and Intellectual Capital

Chair: Sharron O’Neill UNSW Sydney

Social Accounting

Chair: Edward Tello Monash University

Motivations and impacts of sustainability reporting in the Indo-Pacific region: Normative and instrumental stakeholder approaches

Wei Qian and Carol Tilt University of South Australia

Discussant: Arika Artiningsih, Macquarie University

Achieving ethical praxis for LGBTI staff: diluting the ‘male, pale and stale’ monoculture of the accounting profession

Matthew Egan University of Sydney

Barbara Voss University of Canberra

Discussant: Sharron O’Neill, UNSW Sydney

The Australian Charities and Not-for-Profits Commission’s consultation process and early years: perspectives from registered charities

Nicole Moschakis University of South Australia

Discussant: Jenny Yang, UNSW Sydney

ACSEAR CONFERENCE 2019 312 – 13 DECEMBER, SYDNEY AUSTRALIA

Session 1a (continued)

John B Reid Theatre

Session 1b (continued) AGSM LG06

Session 1c (continued)

AGSM LG07

What is credibility? New perspectives on an established concept from sustainability reporting and social impact accounting

Sarah Adams Australian National University

Discussant: Connor Clune UNSW Sydney

Intellectual Capital performance: A study of a contract employment set-up

Vijaya Murthy* University of Sydney

Olivera Marjanovic University of Technology Sydney

Discussant: John Dumay Macquarie University

The antecedents and consequences of the use of technological environmental innovation in Australian manufacturing organisations

Amy Tung and Kevin Baird, Macquarie University

Discussant: Edward Tello Monash University

Corporate Sustainability Committee and its Relation to Corporate Sustainability Performance: Evidence from Australia

Zhongtian Li* Queensland University of Technology

Jing Jia University of Tasmania

Larelle (Ellie) Chapple Queensland University of Technology

Discussant: Dinithi Dissanayake University of South Australia

12:30pm Lunch

1:30pm PlenaryMardi McBrienClimate Disclosure Standards Board (CDSB)

Climate change is one of the greatest challenges this century. The untold story is that climate change offers opportunities, as well as risk, and business and the market as a whole is well equipped to respond with new products, technologies and operating models.

Mardi will discuss initiatives by CDSB in building trust and transparency to foster resilience of the capital markets. Particularly, she will cover how organizations should address climate change risks and opportunities, developments in the Task Force on Climate-Related Financial Disclosures (TCFD), Natural Capital Protocol and Environmental Reporting.

Moderator: Maria BalatbatUNSW Sydney

3:00pm Afternoon Tea

3:30pm Concurrent Sessions

Session 2a

John B Reid Theatre

Session 2b

AGSM LG06

Session 2c

AGSM LG07

Social and Environmental Accounting

Chair: Summit LodhiaUniversity of South Australia

Environmental & Social Disclosures

Chair: Victoria CloutUNSW Sydney

Indigenous Research

Chair: Daniel MurphyUniversity of Wollongong

A-CSEAR CONFERENCECONFERENCE PROGRAM DAY 1 (CONTINUED)

ACSEAR CONFERENCE 2019 412 – 13 DECEMBER, SYDNEY AUSTRALIA

Session 2a (continued)

John B Reid Theatre

Session 2b (continued)

AGSM LG06

Session 2c (continued)

AGSM LG07

Applicability of Alternative Greenhouse Gas Emissions Accounting Standards for Schools

Samuel Nelson* and Vanessa Rauland Curtin University

Discussant: Yan (Jane) Qin University of Auckland

Judge Political Affiliation in Corporate Environmental Litigation: Impacts on Firm Value and Financial Reporting Disclosure

Chelsea Liu Adelaide University

Discussant: Jesper Haga Hanken School of Economics

The state of disclosures on indigenous engagement: An examination of Australian mining companies

Amanpreet Kaur University of South Australia

Discussant: Umesh Sharma Waikato University

Carbon accounting toolmaking for corporate decision-making and control in the light of institutional complexity

Binh Bui Victoria University Wellington

Discussant: David Johnstone, University of Sydney and University of Wollongong

Local Governments and The Quality of Environmental information Disclosure (EID): Chinese Evidence

Ping Zhu* Wei Qian, and Carol Tilt University of South Australia

Discussant: Victoria Clout UNSW Sydney

The changes and challenges for indigenous owned businesses: A Pacific Islands case study

Letisia Afu Howard Davey Umesh Sharma* Waikato University

Discussant: Amanpreet Kaur University of South Australia

Re-exploring the potency of legitimacy/legitimation as a concept in social and environmental accounting (SEA) research

Ahmad Sujan* Monash University

Mary Kaidonis and Ciorstan Smark University of Wollongong

Discussant: Julie Harrison University of Auckland

The Sustainable Development Goals: Accounting for Utopia?

James Hazelton Macquarie University

Discussant: Ben Milligan UNSW Sydney

5:30pm

7:30pm

Gala Dinner Lounge UNSW

Cocktails (music by UNSW Ensemble: The Butchers)

Dinner

Talks from our SponsorsIan Selby, CIMA Gary Pflugrath and Rupen Malouf, CPA Australia

Hall of Fame Award Presentation presented byStephanie Perkiss

A-CSEAR CONFERENCECONFERENCE PROGRAM DAY 1 (CONTINUED)

ACSEAR CONFERENCE 2019 512 – 13 DECEMBER, SYDNEY AUSTRALIA

FRIDAY, 13 DECEMBER

8:00am Registration AGSM Foyer

9:00am Plenary Prof of Practice Merran Kelsall UNSW Sydney

The last decade has seen a loss of faith in traditional authority figures and institutions, and in Australia, trust is at all time low for Business Executives and CEOs. Business leaders are increasingly expected to lead the change in corporate culture rather than wait for governments to impose regulations. The Banking Royal Commission declared the “primary responsibility for misconduct in financial services on the boards and senior management”. Stakeholders, most notably investors, are seeking more transparency in how businesses are driving change to deliver long-term value. Indeed, peak bodies in Australia are starting the conversation to influence policy at national level to determine the changes required to management practices in the 21st century (e.g. G100, Global Compact Network of Australia, among others). Merran will examine the questions: Are Accountants Special: Can they be Trusted? What are the implications to academic research? How can research influence policy and regulation?

Moderator: Nick Ridehalgh Partner KPMG

10:30am Morning Tea

11:00am Concurrent Sessions

Session 3a

John B Reid Theatre

Session 3b

AGSM LG06

Session 3c

AGSM LG07

Integrated Reporting

Chair: Binh Bui Victoria University, Wellington

Electricity, Water and I/O Analysis

Chair: Sharron O’Neill UNSW Sydney

Not-for-profit and SDGs

Chair: Luisa Unda Monash University

Integrated Reporting and Integrated Thinking in New Zealand Companies

Mary Low Alex Randell Umesh Sharma* and Terrence Feng Waikato University

Discussant: Lisa Cullen

The Sophistry that Brought Australia its High Electricity Prices

David Johnstone* University of Sydney

David Havyatt University of Wollonggong

Discussant: Iain MacGill UNSW Sydney

From genesis to maturity: The cooperative ethos and values of financial cooperatives

Luisa Unda Monash University

Discussant: Lee Moermann University of Wollonggong

Impact of the IIRC Approach to Integrated Reporting on Sustainability Disclosures: A Case Study of IIRC Pilot Companies

Kendra Bell, Lisa Cullen* and Brian Perrin Curtin University

Discussant: Mbalenhle Zulu University of South Africa

The Conga based state of emergency and water disclosures of mining companies in Peru

Edward Tello* Monash University

Roger Burritt Fenner School of Environment and Society

Pedro Franco Universidad del Pacifico

Discussant: James Hazelton Macquarie University

Accountability for Cities Energy Efficiency Public Disclosures; an Australian case

Parvez Mia, James Hazelton and James Guthrie Macquarie University

Discussant: Sumin Kim UNSW Sydney

A-CSEAR CONFERENCECONFERENCE PROGRAM DAY 2

ACSEAR CONFERENCE 2019 612 – 13 DECEMBER, SYDNEY AUSTRALIA

Session 3a (continued)

John B Reid Theatre

Session 3b (continued)

AGSM LG06

Session 3c (continued)

AGSM LG07

How Much is Enough? Integrated Reporting, Information Overload and Capital Market Effects

Anthony Ng*, Steven Yik-Pui Low, Michael Ewing and Ferdinand Gul Deakin University

Discussant: Janet Lee Australian National University

Managing sustainability using financial accounting data: the value of input-output analysis

Arunima Malik, Michael du Plessis, Matthew Egan* and Manfred Lenzen University of Sydney

Discussant: Maria Balatbat UNSW Sydney

The disclosure of Sustainable Development Goals (SDGs) by the top 50 Australian companies: An exploratory study

Amanpreet Kaur*,Sumit Lodhia andSanjaya KuruppuUniversity of South Australia

Discussant: Stephanie PerkissUniversity of Wollongong

12:30pm Lunch

1:30pm Plenary Assoc Prof Justine Nolan UNSW Law

Under Australia’s new Modern Slavery Act 2018, reporting entities must report on how they assess the effectiveness of any actions taken to address modern slavery risks in their operations and supply chains. This assessment will require monitoring, measurement and evaluation of risks and responses. Assoc Prof Nolan will discuss the challenges and opportunities that exist in monitoring, measuring and evaluation of modern slavery risks.

Moderator: Assoc Prof Tracy Wilcox UNSW Sydney

2:35pm Concurrent Sessions

Session 4a

John B Reid Theatre

Session 4b

AGSM LG06

Modern SlaveryChair: Stephanie Perkiss University of Wollongong

Sustainability ReportingChair: Carol Tilt University of South Australia

Accounting Control and Modern Slavery: A counter-intuitive case of compliant clothing factories

Homaira Semeen* and Annette Quayle Queensland University of Technology

Discussant: Daniel Murphy Charles Sturt University

Barriers for sustainability reporting: Evidence from South Asia

Dinithi Dissanayake University of South Australia

Discussant: Gayan Mapitya UNSW Sydney

It’s time to talk about ‘Stolen Wages’

Daniel Murphy and Lee Moerman Charles Sturt University

Discussant: Da Yang Macquarie University

Sustainability reporting practice: a substantive or a symbolic approach

Ramona Zharfpeykan* and Charl de Vil-liers University of Auckland

Discussant: Ping Zhu University of South Australia

A-CSEAR CONFERENCECONFERENCE PROGRAM DAY 2 (CONTINUED)

ACSEAR CONFERENCE 2019 712 – 13 DECEMBER, SYDNEY AUSTRALIA

Session 4a (continued)

John B Reid Theatre

Session 4b (continued)

AGSM LG06

Accounting’s role in resisting wage theft

Da Yang, John Dumay and Dale Tweedie Macquarie University

Discussant: Homaira Semeen Queensland University of Technology

Corporate environmental reporting as substantive or symbolic behaviour: Evidence from China

Yan (Jane) Qin University of Auckland

Discussant: Nicole Moschakis University of South Australia

4:10pm Closing Ceremony John B Reid Theatre

Maria Balatbat and Carol Tilt

A-CSEAR CONFERENCECONFERENCE PROGRAM DAY 2 (CONTINUED)