Roger Leonard Burritt

Australian National University | ANU · Fenner School of Environment & Society

Based on Simons (Levers of control: How managers use innovative control systems to drive strategic renewal. Harvard Business School Press Books, 1995) “Levers of control” framework for management control systems, the potential role of management in ending modern slavery is examined and an agenda for future research is developed. Some managers emplo...

This paper examines the state of engagement of Nigerian companies with modern slavery risk and how current accounting and reporting might be better enabled to contribute towards ending modern slavery practices. Crane's (2013) theoretical framework is used to guide understanding of the contexts behind modern slavery risk disclosure in Nigeria, inclu...

Purpose Business has a critical part to play in transforming the global economy and society to achieve sustainable development. Many granular sustainability accounting and management tools have been offered. To systematize these piecemeal developments, this paper aims to develop a framework for analysis of the potential role of sustainability manag...

The most cited framework for environmental management accounting to date was published in the Australian Accounting Review 20 years ago. This framework has until today considerably influenced the development of the environmental management accounting field. Set against new sustainability challenges it is now time to question if the framework remain...

One of the most investigated research topics in the corporate sustainability literature is "the" business case. Long lionized for linking the profit motive to corporate environmental initiatives, the business case for sustainability is now vehemently criticized. These critics generally argue for a return to the state and stronger regulatory framewo...

As the Global Reporting Initiative currently provides the most widely used set of voluntary sustainability reporting standards, the question arises as to the extent to which the Initiative's multi‐stakeholder governance is helping towards ending modern slavery in line with the United Nations Sustainable Development Goal 8. Stakeholder theory and ex...

Purpose There is a growing concern over the need for greater transparency of quality information by companies about modern slavery to contribute toward elimination of the practice. Hence, this paper aims to examine factors behind the quality of voluntary modern slavery disclosures and major sources of pressure on Australian company disclosures in a...

The societal vision of sustainable development changes both the context of businesses and expectations that management should contribute to solving sustainability problems beyond organizational boundaries. Companies are influenced by macro-level developments such as new environmental regulations and by meso-level context such as social industry sta...

The need for entities to eliminate the unethical and illegal practice of modern slavery in their operations and supply chains has led different jurisdictions to require large entities to report on how they assess the effectiveness of actions taken. In Australia, to build awareness of practices for internal and external stakeholders, the Australian...

This conceptual paper argues that full cost accounting could fill a gap in the new Global Industry Tailings Management Standard by bringing knowledge of these externalities to account. Tailings dam management continues to fail the industry, environment and society as one catastrophic disaster follows another. Parties involved have collaborated to p...

Purpose The purpose of this paper is to examine how the coronavirus disease 2019 (COVID-19) pandemic affects corporate modern slavery accounting, auditing and accountability, and how a business can take advantage of this situation to ensure a more robust and effective modern slavery response in the long-term. Design/methodology/approach Drawing on...

The BD Protocol aims to enable any organisation, from any sector, to identify, measure and account for its impacts on biodiversity. Companies can now develop their biodiversity impact inventory and the associated Statements of Biodiversity Position and Performance for various applications, from site or project management to disclosure. For instance...

Purpose With the initial focus on the extreme end of the work conditions continuum where, in the last decade, legislation has been introduced to combat illegal and illegitimate practices, this issue's lead paper provides an overview on key topics of extreme work conditions of modern slavery and accounting. The paper introduces the Special Issue on...

This paper examines the growing number of publications on multinational enterprise management of sustainability issues. Based on an integrative literature review and thematic analysis, the paper analyses and synthesises the current state of knowledge about main issues arising. Key issues identified include the following: choice of sustainability st...

Achievement of the United Nations Sustainable Development Goals (SDGs) by 2030 is a Grand Challenge, especially for business academics who have a responsibility to work with businesses regarding their management and contributions. Two main challenges are examined in the article: the need for academics to work together towards holistic solutions to...

Purpose Given the impending introduction of legislation requiring large Australian listed companies to make supply chain disclosures about modern slavery, the paper aims to reveal current voluntary practice. The purpose of this paper is to provide a benchmark for assessing the current engagement of large companies with modern slavery in Australia....

A long-running debate within the life cycle assessment literature concerns the appropriate uses for attributional and consequential forms of life cycle assessment. A recently published contribution to this debate suggests that social responsibility necessarily requires a consequential perspective, and that taking an attributional perspective is opt...

Businesses are among the largest consumers of freshwater worldwide. However, existing academic research has barely touched upon how companies manage actual water challenges. In consequence, there is an urgent need to establish the factors that foster and restrict companies’ water management practices. Based on contingency theory this research exami...

Environmental management accounting provides a set of tools designed to support management to make better decisions about cleaner production. Diffusion of innovation theory provides a foundation for understanding the dynamics of environmental management accounting implementation. Based on five case studies of businesses in Indonesia, the Philippine...

Introduction: A growing belief that accounting can and should play a role in halting and reversing degradation of ecosystems is leading to conceptual and methodological developments that recognize the cost of degradation, attribute the cost to the entities responsible and assure that entities can’t ignore the economic burden associated with it. Out...

This paper uses extant academic literature to examine the relationship between tax aggressiveness and corporate social responsibility. Tax aggressiveness and corporate social responsibility have been long standing research issues each with significant ethical dimensions and implications embedded in distinct bodies of academic literature. Discussion...

Purpose The purpose of this paper is to understand the role of boundary-spanning organisations as intermediary institutions potentially able to close the gap between applied research and practice in sustainability accounting. Design/methodology/approach A review of the literature reveals that boundary organisation theory provides a potential way o...

Pressure on water resources necessitates vigilant water management by business. As business is one of the largest users of freshwater, backing for improved management is essential. Literature indicates that voluntary corporate water accounting initiatives are designed to provide relevant support for better water management, but have several shortco...

Australia is one of the latest countries to consider introduction of a Modern Slavery Act. An Inquiry by the Parliament of Australia has received nearly 200 submissions from a range of interested stakeholders. This paper classifies and then synthesizes the perceptions of these groups on the role of Australian business in addressing modern slavery i...

The challenge of using environmental management accounting (EMA) tools such as full-cost accounting to improve waste and recycling management has been acknowledged for over a decade. However, research on assessing and understanding local government use of EMA, especially broader levels of EMA, is lacking. This study investigates the link between th...

The paper explores the November 2015 Samarco tailings dam disaster in Brazil, the largest in the world according to many criteria, and its impact on water risk management. Focus is on BHP and Vale, as two of the world's largest mining companies and their exposure to water risk through the disaster and their responses as equal owners of the Samarco...

This paper explores links between different ethical motivations and kinds of corporate social responsibility (CSR) activities to distinguish between different types of business cases with regard to sustainability. The design of CSR and corporate sustainability can be based on different ethical foundations and motivations. This paper draws on the fr...

A conceptual discussion is provided about the need to add monetary data to water accounting initiatives and how best to achieve this if companies are to become aware of the water crisis and to take actions to improve water management. Analysis of current water accounting initiatives reveals the monetary business case for companies to improve water...

Purpose This paper aims to compare the influence of different legal systems on corporate sustainability management practices. Against the background of growing internationalization of business activities, it additionally considers whether internationalization allows companies to circumvent the influence of national authorities. Design/methodology/...

The paper is among the first to consider coopetition strategy in the context of corporate level sustainability. Through examination of literature and an example of an actual coopetitive agreement in wine industry logistics, consideration is given to the potential benefits of and problems with sustainability-based coopetition strategies. The researc...

The paper is among the first to consider coopetition strategy in the context of corporate level sustainability. Through examination of literature and an example of an actual coopetitive agreement in wine industry logistics, consideration is given to the potential benefits of and problems with sustainability-based coopetition strategies. The researc...

Purpose Water is critical to all life on Earth and a crucial business resource which evidence suggests is often mismanaged. Corporate water accounting is an emerging practice designed to help corporations address water issues. Indirect water management in supply chains is important but hitherto little consideration has been given to supply chain wa...

Water initiatives for business and in business have ballooned in the 2010s because of concerns over increased uncertainty surrounding water supplies as well as competing demands. The challenge is how to improve accounting given the lack of available granular data on which companies can base their business decisions about water scarcity, water surpl...

Purpose The purpose of this paper is to examine how a new tool, material flow cost accounting (MFCA), can effectively support and be used to improve food waste management in the restaurant industry, thereby improving the financial viability and environmental performance of restaurants. Design/methodology/approach The paper brings together two prev...

Given that currently around 10 billion litres of wine are transported long distances to overseas consumers per year, this research aims to provide a foundation for understanding the trade-offs between cost, water usage and carbon emissions in decisions about the location of wine bottling plants in a global supply chain. The research highlights tr...

With growing recognition that management and measurement of water risks and opportunities are of ongoing concern to business, corporate water accounting has emerged as an innovation for corporate strategy and action. However, there is little prior research available for those looking for guidance in water accounting. The paper addresses this situat...

The paper seeks to examine how, through environmental accounting, the broader context of corporate sustainability could be incorporated into the developing vision for Industry 4.0, the fourth industrial revolution. An argument is developed that through engagement of the profession environmental accounting could be enhanced and could piggy-back at l...

Purpose Environmental Management Accounting (EMA) information has become synonymous with win-win decision settings, but this paper aims to consider how EMA support can be extended to company managers who face the dynamics of win-wins and trade-offs. Design/methodology/approach Based on extant literature, the paper suggests an important extension o...

This paper presents an analysis of water-related disclosure in Japan. In an era when water is becoming more widely recognised as a risk to businesses, drivers of corporate water-related disclosures for stakeholders are examined through the lens of managerial stakeholder theory. Using content analysis of annual, sustainability and integrated reports...

Little empirical research has been conducted on perceptions of the types of sustainability information dealt with by different managers in internal company processes. In this study the roles of different managers are distinguished based on contingency theory and using the categorisation in the sustainability balanced scorecard concept. Expected sus...

Purpose – This paper aims to explore the extent to which Chinese businesses are ready for Environmental Management Accounting (EMA) development as a means to help address ongoing tensions between economic growth and environmental degradation. Design/methodology/approach – Case studies were conducted in three large manufacturing companies in the Ce...

Material flow cost accounting (MFCA) is a tool designed to encourage eco-efficiency in organizations by focusing on a reduction in use of materials and related improvements in economic performance of corporations. It provides a way to identify win–win situations where monetary and environmental performance can both be improved. But take-up by busin...

(Best Paper, Carolyn Dexter Award finalist(top6), and Honourable Mention in NBS Impact on Practice Award) [full-text will be provided soon] Each year over 10 billion litres of wine are transported long distances to overseas consumers. Decisions about the large scale movement of wine influence company profitability and have critical environmental i...

Growing interest in sustainability and corporate supply chains accompanies increased globalisation across developed and developing countries, a stronger focus on the logistics of procurement behind international trade, and information flows between parties about corporate economic, social and environmental performance. Accounting provides informati...

Growing interest in sustainability and corporate supply chains accompanies increased globalisation across developed and developing countries, a stronger focus on the logistics of procurement behind international trade, and information flows between parties about corporate economic, social and environmental performance. Accounting provides informati...

Recent times have seen the business world challenged to improve efficiency by reducing its material and energy usage. Material flow cost accounting has been suggested as a management tool that can assist and a new international environmental management accounting standard, ISO 14051, has emerged for consideration by business. This paper presents a...

With the ongoing growth of international trade between developed and developing countries, the environmental, social and economic performance of supply chains is constantly under the spotlight, with reviews by academics and emphasis on practice to the fore. Focal companies are challenged to manage risks of media coverage, often focusing on discover...

Purpose – The purpose of this paper is to provide a thought-provoking, attention-directing diegesis about the quality of the experience for those working as academic accounting scholars. Design/methodology/approach – Using storytelling by the authors as narrators and a literature review, this paper examines challenges to, and possibilities for, ac...

This paper argues that a solid accounting foundation is required for these to be able to effectively incorporate the broader and longer term social and environmental consequences of corporate decision-making. To support this argument, this paper first provides a brief review of Natural Capital accounting methods and main reporting practices. Based...

Purpose – The purpose of this paper is to discuss what a fully sustainable supply chain might look like and the consequences that can be drawn from this view. Also, it develops a practical approach towards sustainability supply chain performance measurement and management. The paper develops an analytical framework for the assessment of approaches...

Agribusiness and mining activities for which Australia is well known are not the industries of choice for contemplating a sustainability barometer. Agribusiness uses and exports much water in its products, from the driest inhabited continent on earth. Mining removes and is heavily challenged to replace biodiversity, ecosystems, and geological struc...

Three immediate important questions when considering accounting for sustainability in production and supply chains are, first, the implications of adopting the supply chain as being the entity of focus, second, how do sustainability metrics differ from conventional metrics and third, where does responsibility lie for such an accounting? Each is exa...

The paper argues for the integration of engineering and accounting professionals through a transdisciplinary approach to on-farm water issues associated with farm dams. An integrated macro and micro solution is put forward in the context of poor farmer behaviour as spillways are blocked to pursue individual aims at the expense of other stakeholders...

Although sustainable and responsible investment (SRI) has quite recently become a hot research topic, scarcely any systematic research has been paid to the performance of this non-conventional approach to investment during the financial crisis that emerged in mid-2008 when the resilience of the financial markets was sorely tested. Such real-world r...

Purpose – This paper explores the role of accountants as part of the necessary infrastructure in rural community development providing specialised knowledge and skills to business owners who may lack the expertise required to ensure successful business operations. Design/methodology/approach – Perceptions of seven rural development officers from s...

Agricultural farmers are experiencing change in how they must manage surface water storage systems. When faced with water shortage in times of drought, there is an incentive to build up stores of water and this can be inequitable for users downstream. Furthermore, in times of water surplus in flood, the storage structures can become unsafe, with ca...

The growth of Socially Responsible Investment (SRI) has been impressive during the last two decades. Such growth has stimulated financing of developments and improvements in cleaner production methods, consumption patterns of responsible corporations and, in general, changed behaviour towards corporate sustainability. However, cleaner production in...

The safety of catchment basins is threatened because of the potential and severe consequences of private on-farm dam failure. Such failure follows inadequate development and implementation of accountability and assurance policy in relation to water storage, a consideration which resources and land use policy planning must take into account if lives...

The role of accountants in dealing with the social, emotional and stress-related problems of their clients is explored using semi-structured interviews with owner-accountants and regional development workers. Findings indicate the importance to rural communities and the related public of accountants acting as ‘emotional wellbeing counsellors’; a ro...

The objective of this survey of oilseed production from Jatropha and other oilseed-bearing perennials is to contribute by establishing an up-to-date overview based on interviews with producers and industry experts in 2011. This survey of 154 projects yielded a comprehensive database that covers critical aspects such as agronomic settings, agricultu...

Farm dams in catchments create cumulative threats to downstream farmers, communities, and environments and if not managed individually, the problem will aggregate at the catchment level creating “dual-extreme cumulative impacts and threats”. The aim is to explore the concept of dual-extreme cumulative impacts and threats to downstream communities a...

Environmental management accounting (EMA) has received increasing interest in recent years and has been promoted as a means by which the business community can more easily manage its environmental and associated economic performance. Yet despite increasing interest, theoretically informed projects concerning the current state of EMA development rem...

Purpose -The purpose of this paper is to examine the effectiveness of small dam safety accountability, responsibility and assurance policy practices in Vietnam. Vietnam is of interest because an increasing number of dam failures with catastrophic outcomes are associated with floods. Yet, the solutions necessary to minimise dam failure in Vietnamese...

Small dam failures can be catastrophic. Small rural catchment dams pose failure threats at individual and cumulative levels and both must be accounted for during design of dams to minimise the flood risks to downstream communities and the environment. This chapter aims to address this need for an engineering/accounting tool through conceptual devel...

Purpose The purpose of this paper is to explore the scope of applications and benefits of sustainability accounting for the production and industrial use of biomass as an energy source and substitute for fossil‐fuel use. As environmental degradation and unacceptable social impacts not only increase from the production and use of fossil‐fuel based e...

Climate change related risks are likely to be addressed, where not already, by new governmental regulations, such as the EU Emission Trading System, carbon taxes, new building codes and energy efficiency standards. However, a gap exists between contemporary research into and knowledge of sustainability embedded carbon accounting and application of...

We examine safety data pertaining to ten dams in Vietnam and we conduct interviews with stakeholders to determine their perceptions of the adequacy of dam safety policy. All ten dams in our study were rated as ‘high’ hazard and face a high risk of failure due to both physical and management inadequacies. The responsibility and accountability for da...

Sustainable development will not happen without substantial contributions from and leading roles of companies and business organizations. This requires the provision of adequate information on corporate social and ecological impacts and performance. For the last decade, progress has been made in developing and adapting accounting mechanisms to thes...