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Accounting for waste: Waste reporting in Australian metals and mining companies

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  • Le Thuy Duong Ha
  • Mansi Mansi

Abstract

Australian metals and mining companies are the focus of this study because mining activities are a significant source of waste products on a global scale, and to date, there has been no systematic review or comparison of how these companies report their waste management practices. Recognising that waste management is an important issue with future implications, this study is guided by one primary research question: What is the nature and extent of waste management disclosures by the top metals and mining companies in Australia?

Suggested Citation

  • Le Thuy Duong Ha & Mansi Mansi, 2023. "Accounting for waste: Waste reporting in Australian metals and mining companies," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(4), pages 4683-4711, December.
    • Handle: RePEc:bla:acctfi:v:63:y:2023:i:4:p:4683-4711
    DOI: 10.1111/acfi.13125
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