A comparative analysis of Rio Tinto Group’s social reporting practices in Canada and Australia

Principal Investigator: Merridee Bujaki, Accounting
Project Title: A Multimodal Analysis of Social Reporting: A Comparative Case Study of Rio Tinto Group Disclosures in Canada and Australia
Funder: Canadian Academic Accounting Association Grant

This research focuses on examining corporate disclosure practices related to environmental issues, reconciliation with Indigenous peoples, and employee treatment. Using Rio Tinto Group as a case study, it will analyze social reporting practices in Canada and Australia. This comparison will help clarify how companies tailor corporate disclosures to suit different regulatory and cultural contexts; it will also shed light on the ethical considerations that inform these interactions.

Ultimately, this study will contribute new knowledge about corporate disclosure choices regarding issues of increasing importance to multinational companies and societies in general. It will also lead to recommendations for enhancing accountability between corporations and their interested parties. By clarifying the ethical approaches that underpin reporting differences across contexts (or even different divisions within a single global corporation), it will encourage global corporations to address their social responsibilities in all jurisdictions in which they operate.