The supporters of voluntary Sustainability Reporting (SR) claim it to be a valuable tool in self-regulating and enhancing sound organizational behaviours and environmental practices. However, its detractors consider such voluntary reporting measures to be at best ineffectual, and at worst, detrimental to positive environmental outcomes due to their 'greenwashing' effect. This paper evaluates the efficacy of SR in promoting environmentally desirable practices in the context of the New Zealand fishing industry, and provides a comparative assessment of the achievements of the voluntaristic measures, including SR, supported by industry advocates, and the coercive approach imposed by governmental policies towards marine resource management.
|Keywords:||Sustainability Reporting, Commercial Fisheries, Accounting|
Lecturer in Accounting, Business Studies, Central Queensland University, Wellington, New Zealand
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