Sumit K. Lodhia

Sumit K. Lodhia
University of South Australia | UniSA · UniSA Business

Phd

About

93
Publications
25,135
Reads
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2,103
Citations
Introduction
Professor Dr. Sumit Lodhia is an academic with a primary interest in sustainability accounting, management and reporting, utilising qualitative research methodologies. He has extensive publications, has won research grants and has also supervised and taught university undergraduate and PhD students and accounting professionals in this area. Sumit is co-editor of Accounting Forum and serves on several editorial boards.
Additional affiliations
April 2020 - present
University of South Australia
Position
  • Professor
January 2019 - April 2020
University of South Australia
Position
  • Professor
January 2017 - April 2020
University of South Australia
Position
  • Managing Director

Publications

Publications (93)
Article
This article explores the transition to integrated reporting by a customer-owned bank (referred to as Goodbank) and identifies the drivers of this transition, thereby providing insights for other businesses seeking to engage in such reporting. Practice theory provides a theoretical lens for this study. A case study approach encompassing in-depth in...
Article
This paper explores sustainability accounting and reporting in the mining industry through an analysis of the literature in the Journal of Cleaner Production from 2004-2013. It complements the special issue papers on the theme of sustainability accounting and reporting by discussing prior literature on this aspect in this journal. The research desi...
Article
Corporate Sustainability Indicators (CSI) provide the potential to integrate economic, social and environmental information. This research developed CSI for a major Australian diversified resources company and engaged with expert stakeholders in determining the indicators’ value and explanatory capacity. It was found that these CSI integrate the co...
Article
The World Wide Web can enhance the communication of social and environmental issues, commonly referred to as sustainability communication. This paper explored the factors that influence the use of the web for sustainability communication. Previous literature identified economic factors, internal organisational factors and external stakeholder influ...
Article
The supply of minerals and energy is critical to global society. However, this supply is associated with social and environmental impacts, leading to concerns of generational and intergenerational equity. In light of these concerns, which will have increasing relevance in a planet affected by pressing social and environmental problems, a call for p...
Article
Purpose This study aims to explore the use of corporate social responsibility (CSR) disclosures by the “Big Four” Australian banks post the banking royal commission (BRC) to manage their reputational risk. Design/methodology/approach This paper uses a case study approach through a thematic analysis of the Big Four banks’ annual and sustainability...
Article
Purpose With the increasing adoption of integrated reporting and the subsequent interest of the accounting discipline in its development, this paper aims to examine the enablers and barriers to the involvement of accountants in integrated reporting. Design/methodology/approach The paper adopts a case study approach by collecting interview data fro...
Article
This paper examines the perceptions of integrated report preparers. Using a case study approach, perceptions of integrated reporting were analysed in six organisations. The study found that preparers operating in different industries held similar perceptions about integrated reporting. It was commonly perceived that integrated reporting is a flexib...
Article
Purpose This paper aims to introduce the special issue on “sustainability and accounting for non-financial matters: qualitative and quantitative research approaches”. This special issue was organised at the time when the entire globe was affected by the Coronavirus and accordingly, this paper has taken this opportunity to discuss the implications o...
Article
Purpose With an increased focus on the need for higher levels of accountability and transparency in the public sector, this study aims to provide insights into non-financial reporting (NFR) practices as a mechanism in facilitating accountability. This study also aims to investigate the changing role of the public sector accountant in this process,...
Article
The use of disposable takeaway coffee cups is a major environmental problem across the globe. There is an urgent need to gain an understanding of environment friendly takeaway coffee cup use by consumers in order to develop potential solutions to address this significant environmental issue. Prior literature has not specifically addressed the insti...
Article
Integrated reporting is a voluntary reporting approach that has the potential to transform corporate reporting. This reporting approach involves integrating financial information with sustainability information and requires a coordinated approach by all organisational departments to address social and environmental issues affecting an organisation,...
Article
Motivated by Bui’s thought‐provoking analysis regarding the perceived efficacy of research templates, our paper advances the debate by reviewing Faff’s Pitching Research® framework and Lodhia’s qualitative companion. The key premises of these research templates are highlighted and potential misconceptions are addressed. We reach common ground on th...
Article
The annual management of 67 million tonnes of waste and recycling streams poses significant environmental pollution and regulatory challenges to Australian governments. While the Australian government has carriage of waste and recycling policy and coordination, operational aspects rest with state-territory and local governments. This research exami...
Article
Purpose This paper aims to investigate the use of legitimacy strategies via the usage of photographic disclosures in sustainability reporting as an attempt towards creating value. Design/methodology/approach This study used visual content analysis to identify disclosure trends and value creation themes from sustainability-related photographs in th...
Chapter
Full-text available
This chapter discusses the potential of integrated reporting for public sector organizations. It emphasises that the public sector is a useful context for exploring integrated reporting, given its societal and sustainability focus. Initially, the focus is on sustainability reporting and the evolution from this form of reporting to integrated report...
Article
This paper examines the relationship between the presence of employee representatives and female directors at the board level and a firm’s environmental and corporate social responsibility (CSR) performance. Using an international sample of firms from 23 developed countries between 2001 and 2014, we provide evidence that the presence of labor repre...
Article
Purpose This paper aims to examine the use of social media for sustainability reporting by the largest Australia companies as a means of seeking legitimacy from stakeholders. Design/methodology/approach Qualitative content analysis was applied to examine social and environmental disclosures posted by Australian companies on three social media plat...
Article
Full-text available
This study examines whether parity codetermination at German supervisory boards improves labor investment efficiency at firm level. We focus on labor, as it is an important production factor. Labor investment decisions are not easily reversible in the short term, given that hiring and firing costs are usually quite high due to labor regulation in G...
Article
Purpose This study aims to explore how large Australian companies in emission intensive industries perceived the introduction of the Carbon Tax as an approach to carbon emissions regulation and as a tool for accountability. It also investigates the influence of perceptions of the new tax on the internal carbon emissions management practices and the...
Article
Purpose - This research examines the concept of accountability as it relates to a non-governmental organisation (NGO) evolving through a period of considerable change in Sri Lanka. Design/methodology/approach - An in-depth single case study of a large NGO working in Sri Lanka is presented. Data collection involved conducting semi-structured inter...
Article
Full-text available
The viewpoint is based on the selection of papers presented at the 2017 Australasian Centre for Social and Environmental Accounting Research hosted by the University of the South Pacific and held from 7 to 9 December 2017 at Denarau, Nadi, Fiji. The annual Australasian Centre for Social and Environmental Accounting Research Conference provides an i...
Article
Purpose A goal of integrated reporting (IR) under the International Integrated Reporting Council (IIRC)’s leadership is to provide clearly written, comprehensible and accessible information. In light of this objective, the purpose of this paper is to explore the readability and accessibility of integrated reports, an issue magnified by the IIRC’s c...
Article
Full-text available
This paper explores how and why Non-Governmental Organisation (NGO) governance was disrupted by changes in an organisation's internal and external environment. A detailed single case study of a large NGO operating in Sri Lanka is conducted. Data collection consists of semi-structured interviews, document analysis and participant and non-participant...
Article
Purpose This paper aims to explore the key issues and challenges that can affect the quality of stakeholder engagement processes and outcomes in relation to sustainability reporting. Design/methodology/approach Case study research was used to gain in-depth insights into the stakeholder engagement practices of three Australian local councils. Find...
Article
This paper reviews Faff (2018) with particular emphasis on the Qualitative Pitch proposed by Lodhia (2017). In the spirit of constructive engagement envisioned by Faff (2018), the purpose of this paper is to revisit the Qualitative Pitch and to clarify any misconceptions or misunderstandings. This paper is not a critique but rather a reflective pie...
Article
Project developers face stringent environmental assessments and project approvals at multiple tiers of government. In order to streamline approvals, the Australian government is executing its strategic One Stop Shop (OSS) policy to integrate environmental approvals at the state–territory tier of government. This study crowdsourced diverse public op...
Article
The steady growth in major development projects suggests that firms will increasingly need to respond to more stringent environmental determinations and project approvals. Accordingly, this article positions offsets as a mechanism for integrated environmental planning and management in response to development impacts. The study uses a stakeholder a...
Article
Purpose This paper considers the vital role that the medium for communication plays in the sustainability reporting process and provides an agenda for advancing research in this area. Design/methodology/approach This is a theoretical paper that draws upon prior literature to highlight that the newer communication media extend the capabilities of...
Article
Purpose This study examines how stakeholders are engaged in the sustainability accounting and reporting processes of Australian local councils. Design/methodology/approach Managerial stakeholder theory through the use of the notion of stakeholder salience provides a theoretical basis for exploring stakeholder engagement in the sustainability acc...
Article
According to the concept of microfinance, financial institutions ought to contribute to sustainable economic and financial systems development by offering access to credit for clients who are usually excluded from the formal banking system. However, in recent decades microfinance institutions (MFIs) have often focused on their profitability rather...
Chapter
This chapter aims to determine the extent of stakeholder engagement in the sustainability accounting and reporting process in three Australian local councils.The frameworks of Arnstein (1969) and Friedman and Miles (2006) and the case study methodology are used to assess the stakeholder engagement practices of three best practice Australian local c...
Article
High annual volumes of television and computer waste presents a challenge to Australian communities, resulting in the development of Extended Producer Responsibility (EPR) legislation. This study aims to establish, through the use of public interest theory, whether EPR legislation in Australia was in the public interest. Using a regulatory analysis...
Article
This paper reviews the pitching template proposed by Faff (2015). The article highlights the usefulness of this template for researchers. It is observed that there is scope for adapting this tool, with a template suitable for qualitative researchers being proposed. In the light of the various methodological differences through different research pa...
Article
This paper discusses the potential role of Internet communication technologies, including social media, in the integrated reporting process. A media richness framework provides a conceptual basis to examine the features of Internet technologies, which can facilitate the important external communication aspect of integrated reporting. We find that I...
Article
This paper reviews the pitching template proposed by Faff (2015). The article highlights the usefulness of this template for researchers. It is observed that there is scope for adapting this tool, with a template suitable for qualitative researchers being proposed. In light of the various methodological differences through different research paradi...
Technical Report
Available from : http://www.cimaglobal.com/Global/SE Asia/COE/2016 - Strategic responses to Carbon pricing through Carbon Management An Australian Study.pdf
Article
Full-text available
Purpose The purpose of this paper is to introduce a model to assess web-based corporate social responsibility (CSR) disclosure prominence and use this model to explore the prominence of CSR disclosures of listed New Zealand (NZ) companies. Design/methodology/approach A CSR Disclosure Prominence Indicator Model was constructed using five key elemen...
Article
This study examines the relationship between firm-level factors including corporate social responsibility (CSR) performance and financial constraints, and the firm-level risk of corruption. Facing a measurement challenge referring to firm-level risk of corruption, we define a corruption score based on corporate disclosures of corrupt activities. We...
Chapter
This study examines the factors that influence the uptake of stakeholder engagement in the sustainability accounting and reporting process. The chapter addresses the scarcity of research in the area of stakeholder engagement by highlighting the factors that accelerate involvement of stakeholders in the sustainability accounting and reporting proces...
Article
The aim of this study is to explore how social and environmental disclosures are used to manage reputation during a major incident, through the use of British Petroleum Plc's (BP) Gulf of Mexico crisis as a case study. It is argued that reputation is distinct from legitimacy and that the immediate actions undertaken by an organisation during a cris...
Article
Global patterns of development suggest that as more projects are initiated, business will need to find acceptable measures to conserve biodiversity. The application of environmental offsets allows firms to combine their economic interests with the environment and society. This article presents the results of a multi-stakeholder analysis related to...
Article
Public participation in Sustainable Development Planning (SDP) of cities represents significant challenges to governments and private organizations responsible for developing infrastructure. In this study, a regional government used a series of electronic discussion papers and questions to enable online forum discussions and exchanges between 196 p...
Article
Purpose – This study aims to examine the state and extent of disclosures on stakeholder engagement in sustainability reporting in Australian local councils. Design/methodology/approach – Content analysis was used to analyse 23 sustainability/state of environment/annual reports out of a total of 563 local councils (city, shire, district, borough an...
Article
Full-text available
This article investigates the types of sustainability information disclosed by four South Australian local councils in the absence of any mandatory sustainability reporting guidelines. The findings suggest that even though standardized sustainability reporting guidelines are not in use, elements of these guidelines are reported as sustainability is...
Article
Purpose – This study aims to examine the state and extent of disclosures on stakeholder engagement in sustainability reporting in Australian local councils. Design/methodology/approach – Content analysis was used to analyse 23 sustainability/state of environment/annual reports out of a total of 563 local councils (city, shire, district, borough and...
Article
Full-text available
This article investigates the types of sustainability information disclosed by four South Australian local councils in the absence of any mandatory sustainability reporting guidelines. The findings suggest that even though standardized sustainability reporting guidelines are not in use, elements of these guidelines are reported as sustainability is...
Article
Purpose ‐ Corporate-community partnerships, the collaboration between business and community groups, have risen to prominence recently. This paper seeks to examine how internal organisational factors affect the agenda of corporate-community partnerships. Design/methodology/approach ‐ The internal factors considered in this research were the process...
Article
Full-text available
The supply of minerals and energy is critical to the maintenance and growth of human and environmental wellbeing. However, the necessarily disruptive processes can create collateral negative impacts that result in trade-offs with the benefits of supply. Individual companies that undertake these activities have taken steps to minimise any negative i...
Article
Purpose The purpose of this paper is to explore environmental reporting in the Australian Commonwealth public sector through the focus on departments with a primary responsibility for social and environmental issues. Design/methodology/approach The research moves beyond the existing theorisation for environmental reporting through a legitimacy the...
Chapter
This chapter focuses on sustainability accounting and reporting. Initially, the notion of sustainability accounting and reporting is discussed with attention given to the internal (sustainability management) and external (sustainability reporting) aspects. These components of sustainability accounting have parallels to the accounting process where...
Article
This paper explores how disclosure is used by key bodies in the Australian mining industry as a means to respond to climate change and ensure their social licence to operate. The study utilises a legitimacy theory framework and a multi-case analysis to examine the environmental disclosure practices via a variety of media of two companies and two in...
Article
This article analyses environmental reporting practices within public sector entities. It explores the type and extent of environmental disclosures by all 19 Australian Commonwealth Departments in annual reports and sustainability reports, through a legitimacy approach and a content analysis instrument based on the global reporting initiative (GRI)...
Article
Purpose – Following the Australian Government's Garnaut Climate Change Review (CCR), the implementation of a joint business and climate change agenda is weighing heavily on the minds of those executives whose firms fit within the Emissions-Intensive Trade-Exposed Industry (EITEI) sectors. The purpose of this paper is to analyse and explain the majo...
Article
This paper considers the potential of the World Wide Web (web) as a medium for communicating social and environmental issues in the Australian minerals industry. The media richness framework was used to assess the communication potential of the web. The communication of social and environmental issues on websites of three Australian mining companie...
Article
This paper justifies a need for carbon pricing through the academic social and environmental accounting perspective. An analytical approach is taken whereby current developments in carbon pricing are linked to the academic literature on social and environmental accounting. A need for carbon pricing is justified through a middle of the road social a...
Chapter
This chapter reflects on the need for regulation of Corporate Social Responsibility (CSR)/ Sustainability with a specific emphasis on social and environmental issues. Initially, the major voluntary initiatives are discussed and assessed, before the shift in focus to mandatory or regulatory developments. Table 1 identifies these initiatives which ar...
Article
Purpose – This paper aimed to explore the submissions made to the National Greenhouse and Energy Reporting (NGER) policy paper by corporations and other stakeholders. It also sought to establish whether broader climate change issues were addressed in the context of the submissions. Design/methodology/approach – The agenda-setting framework was util...
Article
Purpose – The purpose of this paper is to explore the ways in which a leading Australian public company uses sustainability reporting to respond to reputation risk arising from proposed regulation. Design/methodology/approach – The paper uses a case study approach and both qualitative and quantitative methods of content analysis. The qualitative c...
Article
Purpose – The purpose of this paper is to draw out the accounting implications of the National Greenhouse and Energy Reporting (NGER) Act in Australia. Design/methodology/approach – An analytical approach is undertaken to ascertain the (accounting) practice and research implications of the NGER Act. Findings – Accounting researchers, especially tho...
Article
Existing approaches for researching web based sustainability communication primarily focus on methods utilised for analysing paper based reports (such as annual reports and social and environmental reports) and provide cross‐sectional snapshots of web disclosure at only one point in time. This paper develops methods for researching the World Wide W...
Article
This paper documents a research study on corporate reporting on the Internet by Australian companies. The findings suggest that while corporate reporting on the Internet is emerging in Australia, current practice does not utilise the full potential of the Internet to disclose information to stakeholders. Only limited evidence was found of changes i...
Article
This paper describes the interrelationships between corporations and the environment. It initially establishes the critical importance of environmental issues and then highlights the role of corporations in environmental issues. Corporations impact the environment and are in turn affected by the environment. The focus of this paper is on corporate...
Thesis
Full-text available
This thesis explores the factors that influence the extent to which the World Wide Web is utilised by corporations in an environmentally sensitive industry to communicate with their stakeholders in relation to environmental issues. The study initially establishes, in theory, the communication potential of the web and possible factors which can impa...
Article
Purpose – This study seeks the views of environmental and communication managers in three mining companies on the use of the world wide web for environmental communication. Design/methodology/approach – Interviews were utilised to gather data for this research. Findings – Prior literature on web-based environmental communication has a primary empha...
Article
This study considers the use of the web for corporate environmental communication,which involves engagement with stakeholders in addition to environmental disclosure. It ishighlighted that the web provides numerous benefits for communication of environmentalinformation. These benefits have been conceptualised through Media Richness Theory andoperat...
Article
Adoption of new public sector management (NPM) is commonplace in both developed and emerging economies. One premise of NPM is that an effective accountability mechanism is in place. It is argued here that where bad management and corruption are present, this fundamental accountability mechanism may fail for two reasons. These are considered further...
Article
This paper focuses on a particular form of environmental communication, commonly referred to as corporate environmental reporting, and highlights the vital role the World Wide Web (WWW) can play in facilitating such a process. The existing limitations of contemporary corporate environmental reporting practices, predominantly through conventional pr...
Article
This paper highlights the potential contributions of the mechanism commonly referred to as environmental accounting in encouraging sustainable business practices by corporations. Environmental accounting is foreseen as a vital mechanism for assisting in reducing some of the environmental problems existing in the South Pacific. Emphasis is placed on...
Article
Full-text available
This study goes beyond celebration of catalogue of achievements in voluntary environmental disclosures in corporate annual reports, into actual commitment by the industrialised world in tackling environmental degradation. It critically evaluates the mainstream theoretical arguments, and contributions made by critical theory literature. Discussion t...
Article
This paper initially highlights the potential role(s) of accountants in ensuring environmental sensitivity in businesses through the mechanism commonly referred to as environmental accounting. It then proceeds to discuss their actual involvement in these issues through a review of past literature on the role of accountants in environmental manageme...
Article
I wept openly when the Fiji Rugby Sevens team won the World Cup in 1997, I consider Vijay Singh as a true son of Fiji and I was once willing to even die for my beloved nation. But why did the coups of 1987 and 2000 nullify all my feelings of patriotism? Why are we told that we have no right over this land? Can democracy and racial tolerance be ‘rap...
Article
This paper argues that accountants have the potential to play a crucial role in environmental management and reporting, through their managerial, performance measurement and evaluation, auditing and reporting skills. An in-depth study is undertaken to review the environmental accounting practice of the only public company in Fiji that discloses env...
Article
This paper suggests that the proposed Sustainable Development Bill for Fiji will have an impact on the local accounting practice. Accountants will have a potential role to play in environmental matters in organizations through their managerial and auditing skills. Quantification of environmental expenditure and estimation of contingent liabilities...

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Projects

Projects (3)
Project
With this open call for research, Accounting Forum aims to promote a thorough understanding of the multiple and heterogeneous effects on the social and economic structures that shape health outcomes in the context of the COVID-19 pandemic. As the effects of the pandemic will be profound and long-lasting, we call for in-depth, reflexive interdisciplinary contributions in all areas of accounting, business, finance and related subjects that address the responses to the COVID-19 crisis with a global perspective. The Co-Editors welcome enquiries and declarations of interest in submitting encouraging contributions from a wide range of theoretical, methodological and empirical approaches. All papers will be reviewed in accordance with Accounting Forum’s editorial process. Please check the journal’s instructions for authors before submitting. (https://www.editorialmanager.com/racc/default.aspx)
Project
The purpose of this project is to explore the theoretical and practical dimensions of accountability and governance as they apply to and emerge from diverse organisational contexts. Accountability and governance are theoretically intertwined concepts. While these terms are used extensively in research, there is great variability and perhaps confusion, in the way that they are defined and applied to various research settings. In practice, scandals and public disillusionment continue to plague private, public and not-for-profit sector organisations. Consequently, this project explores the many dimensions and limitations of accountability and governance, with an emphasis on developing country contexts.
Project
Provides a template for conducting qualitative research.