Australian companies are reporting better social and environment performance but many gains are generated by revising past outcomes, particularly when a chief executive’s own remuneration is tied to the results, a new study has found.
The study, “CSR Restatements: Mischief or Mistake?”, examined 674 instances of corporate social responsibility (CSR) reporting from the Top 500 ASX-listed companies between 2004 and 2020.
