Critical Review and Analysis of Papers on Corporate Governance and Environmental Reporting

Financial Accounting

Table of Contents
Introduction......................................................................................................................................3
Critical review and analysis.............................................................................................................3
Corporate governance and environmental reporting: an Australian study..................................3
Environmentally sustainable mining: The case of tailings storage facilities...............................4
Corporate social responsibility and the parameters of dialogue with vulnerable others.............4
Environmental incidents in a developing country and corporate environmental disclosures.....5
Using sustainability reporting to assess the environmental footprint of copper mining.............5
Corporate accountability in the Samarco chemical sludge disaster.............................................6
Critical discussion of the 2017 Rio Tinto sustainable development report.....................................6
Conclusion.......................................................................................................................................8
References......................................................................................................................................10

INTRODUCTION
The present study is based on the critical evaluation and analysis of the provided papers; the
study will summarize each and every paper while questioning the given information and raising
the issues provided in them, it will put forth their strengths and weakness. The study also
discusses the 2017 Rio Tinto sustainable development report, by considering their sustainable
operations, social and ethical responsibilities whether or not they have adequately maintained the
same.
CRITICAL REVIEW AND ANALYSIS
Corporate governance and environmental reporting: an Australian study
There is a linked relationship between corporate governance and environment reporting which is
further explained by this paper, it examines the efficiency of governance mechanisms on
voluntary disclosures, and explores the significance of environmental reporting and corporate
governance and the relationship between them. The paper analysed that, in Australia there is
increasing trend and pressure to offer information regarding environmental activities by the
forms, and Australian Stock Exchange (ASX) developed a Corporate Governance Council
(CGC) is aiming to establish agreed corporate governance requirements for Australian
companies (Kathy Rao, Tilt, and Lester, 2012). The study despite these strengths also limits in
the aspect that it has merely considered annual reports, so it is very generalized, it is not in the
eligibility of the paper to measure disclosure qualities, and it only included four corporate
governance variables which are not sufficient to state the relationship between corporate
governance and environmental reporting. Thus, the future scope is to consider large sample sizes,
including a wide set of corporate governance variables and consider multiple mechanisms to
collect information.
Environmentally sustainable mining: The case of tailings storage facilities
The question of if or if not mining can be conducted in a manner that includes and remediates the
impact on the environment and safeguarding the local population livelihood has been addressed
by this paper. The paper is purposed to consider the tailings storage facilities (TSF) being the
source of the majority of the disasters related to mining. It analyzes that fundamental failure