Influences on the Quantity and Quality of Water Disclosures by Australian Publicly Listed Companies

The study examines the determinants of voluntary water disclosures using stakeholder theory. Phase I of the study assess the quantity and quality of water disclosures provided by Australian publicly listed companies from 2009 to 2014. Phase II investigates the association of water disclosure with external factors (comprising external stakeholder power) and internal factors (comprising the financial performance and strategic posture). This thesis is relevant to and useful for companies, policymakers, and water information users as it provides an understanding of the drivers of water disclosures and the impact of government support in encouraging voluntary water disclosure practices in Australia.