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A comparative study of Corporate Environmental and Social and Governance (ESG) reporting in the UK and Australia


Project Description

Large companies have had an increased focus on reporting their non-financial responsibilities and performance. This has been encouraged by governments, sometimes through legislation, and by major international agencies. Rationales for a company reporting more than the legal minimum are multi-faceted. For some years, this development happened alongside traditional financial reporting, but the concept of Integrated Reporting, where a company seeks to present a more holistic report of its performance, has been gaining ground and acceptance in many jurisdictions.

We are seeking to supervise a PhD focused on the changing emphasis of reporting in both the UK and Australia with the aims of investigating:

i) Whether ESG remains a penumbra of corporate reporting or has become more central and of strategic focus;
ii) Informing the debate about how best the governments and agencies can encourage corporate reporting and the behaviour behind
the reporting.

Applicants should include a research outline of their intended focus within the area described above. This should include draft research questions, a brief synopsis of the relevant literature, research methodology(ies) to be adopted and an anticipated timeline for the project. Note that this scholarship is based in Aberdeen (Scotland) for years 1 and 3 and in Curtin (Perth, Australia) for year 2.The lead supervisor is based in Aberdeen; though the PhD will be jointly awarded by the University of Aberdeen and Curtin University.

Funding Notes

Fully funded studentship that includes an (international) tuition fee scholarship and stipend of £14,777 per annum in the UK (the first and third years) and AU$27,082 per annum in Australia (the second year). £1,500 will be available for outward and inbound travel to Perth. This funding does not make provision for the costs associated with visas.

How good is research at Aberdeen University in Business and Management Studies?

FTE Category A staff submitted: 13.30

Research output data provided by the Research Excellence Framework (REF)

Click here to see the results for all UK universities

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