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Shauki, Is This A Case Of Self- Enlightened Interest Or Genuine Accountability: ........ 51

Asia Pacific Journal of Accounting and Finance

Volume 2 (1), December 2011

IS THIS A CASE OF SELF- ENLIGHTENED INTEREST OR

GENUINE ACCOUNTABILITY: A STUDY ON DIFFERENT

REPORTING MEDIA IN THE AUSTRALIAN RETAIL INDUSTRY

Elvia Shauki

Universitas Indonesia/University of South Australia

Indonesia/Australia

Email: [email protected]

Abstract The study is aimed at understanding the degree of accountability related to the selling of company’s green ’claim’ products’’ to its shoppers, and stakeholders.The study is motivatedby the fact that stakeholders need to be attached to socially, environmentally and ethically responsible behaviour of the corporations as discussed by Zadeket al. (1997). This study is driven by a question on what motivates company in disclosing the sustainability issues, in particular related to green products (i.e. green shopping bags or reusable bags). When community funding is involved, the selling of reusable bags is the focus of this study, where company is demanded to be more accountable associated with the usage and selling of their ‘green (claim) products. Two different models are applied in this study: the self-enlightened interest considered to be the business caseand the (genuine) accountability modelsconsidered to be the business case

for sustainability. This study contributes to the current debate by looking at business case for sustainability practices by exploring different degree of accountability related to company’s motivation in disclosing their green related products especially when the two models are applied at the same time.A mixed-method combining quantitative and qualitative approaches isemployed in this study. Multi media of reporting is used where data is collected from different sources such as: Annual Reports, Sustainability Reports, Corporate Websites, and Other Reports related to corporate disclosures on green products from two Australian giants retailer companies: Woolworths and Wesfarmers. Conceptual or Thematic Analysis of Content Analysisis employed in this study. It is found that accountability disclosures related to the plastic bags of two Australian retail companies are still at a minimum level.The two companies have similar motivations related to the accountability and sustainability of the business where self-enlightened interest is still dominant and play an important role. Westfarmers discloses more related to its “plastic bags” and “reusable bags”.

Keywords: self-enlightened interest, (genuine) accountability model, plastic (reusable)

bags, annual reports, stand-alone social and environmental reporting, corporate websites,

narrative reporting, press coverage, content analysis, and thematic analysis.


1. INTRODUCTION

This study is motivatedby several different factors: (1) the fact that stakeholders need

to be attached and informed to socially, environmentally and ethically responsible behaviour

of the corporations (Zadek et al. 1997); (2) the fact that corporations influence and influenced

by the societies where they operate (Deegan 2009); and (3) the fact thatmore and more

Corporations increase their accountability through Corporate Social and Responsibility

(CSR) disclosures in discharging stakeholders’ expectations(Gray et al 1996). To elaborate

these three motivations, the study aims for two main objectives: (1) exploring the issues for

building sustainable business (business case for sustainability); and (2) exploring the extent to

which companies disclose their policies, programs and projects related to “green shopping

bags”. It is aimed at understanding the degree of accountability related to the selling of their

green ’claim’ products’’ to their shoppers, and to other stakeholders.The study is motivated

by a question on what drives the company in disclosing their sustainability issues as outlined

in company’s reporting. In particular, the study is aimed to look at the disclosures motivation

in relation to their green products (i.e. green shopping bags or reusable bags).

As per data on July 2009, Australians are the second highest producers of waste per

person in the world sending 690 kilograms of waste to landfill each year, dumping 7,150

recyclable plastic bags into landfills every minute or 429,000 bags every hour (Clean Up

2009). There are two major single-use plastic bag types which are used in Australia. These

are ‘the singlet bag made’ of high density polyethylene (HDPE) which is used mainly in

supermarkets, fresh produce, convenience stores, take-away food shops, and other non-

branded applications. The second type of plastic bag is ‘the boutique bag made’ of low

density polyethylene (LDPE) which is generally branded and used by stores selling higher

value goods such as department stores, clothing and shoe outlets. Even though Australians

reduced the overall use of lightweight single use high density bag by about 34% as compared

to 2002 (EPHC 2005) but still huge amount of bags was used nowadays (> 3.0 billion number

of bags).

Since May 4, 2009, South Australia has become the first jurisdiction in Australia

which bans lightweight single-use shopping bags. Other states still permit the shoppers to use

lightweight single use bags, but it is not recommended by most of the retail companies to use

these bags. Most supermarket retailers in Australia offer reusable non-woven plastic

(polypropylene) ‘Green Bags’, for which they normally charge between $0.50 and $2.00 per

bag (Hyder Consulting 2009). As community funding is involved, the selling of this reusable

bag is the focus of this study, where company is demanded to be more accountable related to

the usage and selling of their ‘green (claim) products. Three immediate questions that are

raised here are:

1. where does the money go;

2. whether the companies have proper accountability reports prepared for their

stakeholders?; and lastly

3. what motivates the company to disclose their green claim products?

In 2007, Australians used 3.93 billion lightweight single use high density

polyethylene (HDPE) bags. 2.96 billion of these came from supermarkets, while the others


were used by; fast food restaurants, department stores, fashion retailers, convenience stores,

liquor outlets and other retailers. This study observes the disclosure motivation of two giant

Australian retail companies (Westfarmers and Woolworth) in the period between 2009 and

2011 related to the sales of their green claim products (i.e. plastic bags). Many companies

from different industry background earn money from its environmental products and services

(or claimed to be ‘environmentally friendly’ products and services), an immediate question to

be raised by most of the stakeholders is that whether environmental issues raised by the

company are aimed to satisfy their primary stakeholders (i.e. shareholders) or public at large

known to be secondary stakeholders (stakeholders) as was also raised by Schaltegger (1998)

whether this act is geared towards the eco efficiency or towards the shareholders’ value.

A mixed-method using content and thematic analyses are employed in this

study.Content Analysisthrough word frequency and number of references will be used as a

measurement basis which gives descriptive statistics results will be the first approach of the

Content Analysis.Conceptual/Thematic Analysis were chosen as the second approach of the

Content Analysis, this approach is conducted in order to analyse the themes/issues found out

in the study. Archival data in a broad area of corporate reporting such as: Annual Reports and

Sustainability Reports, and Corporate Websitesrelated to policies, programs, projects,

activities and success stories through the websites, two different models accountability (self-

enlightened interest and the genuine accountability models) are applied to explore further the

’nature’, ‘meaning’ and ‘motivation” behind corporate reporting.

This studyis conducted (1) in the retailers industry (particularly in the Australian

retailers industry) in the period between 2009 and 2011. In contrast to what has been

mentioned by Guthrie et al. (2006), (2) this study concentrate only from the “supply” side

perspective discussing the motivations of an Australian retail industry engaging in extended

social and environmental performance reporting and not from the “demand” side

(stakeholders) perspective. It is expected that this study will add to the current debate by

looking at business case for sustainability practices of the retailers industry. This is done so

by exploring different degree of accountability related to company’s motivation in disclosing

their green related products especially when the two models are applied at the same time.

2. LITERATURE REVIEWS

Friedman (1962); Gray (2010) and Von Hayek (1969) mention that business is

business where companies are not supposed to engage in sustainability. While in the opposite

view PWC (2000); Christmann (2000); Epstein and Roy (1996); Herzig et al. (2012);

Bernstein (2000); Freeman (1984), Caroll and Shabana (2010); and Lee (2008) provide

arguments for two issues: (1) what is a business case for sustainability?, and (2) why a

business case for sustainability is important? Business case is a condition where resources

were used in an attempt to support for a specific business need (better performance). Between

these two different perceptions, Schaltegger (2012) discusses that business cases for

sustainability issues do not exist and suggests that company should create these actively

where every company has the potential for business cases for sustainability.

In order to determine the company’s motivation disclosing their green related

products, two different models will be applied in this study: the self-enlightened interestis


considered to be the business caseand the (genuine) accountability model is considered to be

the business case for sustainability. The self- enlightened interest model introduced by

Wallich and McGowan (1970), extended by Keim (1978) is where taking community

expectations into account and embracing corporate social responsibility (CSR) in the interests

of business or doing the right thing with the community and the environment which will

provide benefits to the shareholders or owners. Deegan (2009) mentions self-enlightened

interest model is where a firm will (only) engage in activities in which the discounted sum of

the private benefit stream deducted by the discounted costs is greater than or equal to

alternative opportunities for resources investment. Stendardi (1992) states that enlightened

self-interest through philanthropy or generous corporate giving in its original form is called

as “socially responsible behaviour “was motivated by the belief that the corporation would

receive a general benefit at some point in the future and where managers have a responsibility

to conduct the business in accordance with the best interest of the shareholders (i.e. to

increase profits).

On the contrary, (Genuine) Accountability Model introduced by Berman et al (1999)

originated from stakeholder theory (Freeman 1984; Ullman 1985, Roberts 1992, Gray et al.

1996) assumes that company’s reporting is to be responsibility driven rather than demand

driven. Schlenker et al. (1994) defines accountability as ‘the condition of being answerable to

audiences for performing up to certain standards, thereby fulfilling responsibilities, duties,

expectations and other charges’. Merkl-Davies (2011) mentions that in one hand it

accountability involves the obligation of one party to provide explanations and justifications

to another party, while on the other hand this involves that what first party’s behaviour is

subject to scrutiny and sanctions of the second party.

This study contributes to the current debate by looking at business case for

sustainability practices by exploring different degree of accountability related to company’s

motivation in disclosing their green related products especially when the two models are

applied at the same time and when it’s applied to the Australian retail industry in relation to

the disclosures of their plastic bag products.

3. RESEARCH METHOD

A mixed-method using content and thematic analyses isemployed in this study.

Content analysis is one of the dominant research methods in collecting empirical evidence

(Parker2005). Content analysis is a method of analysing written, verbal or visual

communication messages (Cole 1988), it is one of the research methods which is systematic

and objective in describing, quantifying the phenomena behind the study (Krippendorff 1980,

Downe-Wamboldt 1992, Sandelowski 1995)and making replicable and valid inferences from

data to their context with the purpose of providing knowledge, new insights, a representation

of facts and a practical guide to action. (Krippendorff 1980). Elo and Kyngas (2007)

suggested two approaches of content analysis: (1) quantitative; and/or (2) qualitative data.

Quantitative content analysis will be in the form of descriptive statistics which will be part of

the quantitative approach wherenumber of referencesrun through text query and word

frequency was performed as a measurement basis for quantitative approach. Quantified

content analysis was chosen as an empirical research tool for this study as volume of


disclosure signifies the importance of a disclosure (Deegan and Rankin 1996; Gray et al.

1995; Krippendorff 1980; Neu et al. 1998).

Pulling out from the quantitative data, conceptual / thematic analysis is then

conducted in order to analyse the themes/issues found out in the study and this will be the

qualitative part of the study. Though, Wilkinson and Birmingham (2003) mention that

content analysis could be used as a powerful research tool to determine content of a message,

sound inferences concerning the attitude of corporate narrative reporting. However, the

method found its critics in the quantitative field is considered to be a simplistic technique that

did not lend itself to detailed statistical analysis while others considered that content analysis

was not sufficiently qualitative in nature (Morgan 1993). Therefore as a continuation to

quantitative content analysis, conceptual or thematic analysis of content analysis introduced

by Krippendorff (2004) in analysing textual data is applied in this study.

Using archival data in a broad area of corporate reporting related to policies,

programs, projects, activities and success stories through a wide range of media, such as: (1)

Annual Reports; (2) Stand-alone environmental reporting (triple bottom line or sustainability

reporting) and other relevant reports related to corporate disclosures either on corporate

financial performance or related to green products; and (3) Corporate Websites.

Two different models will be applied to explore further the ’nature’, ‘meaning’ and

‘motivation” behind corporate reporting. Craig et al. (2010) has mentioned little has been

explored about the messages that they involve, crafted and reasoning behind them. Retail

industry was chosen representing among others as it is believed to be the highest providers

for plastic bags. Narrative disclosures of two Australian retail giants, Woolworths and

Wesfarmers will be observed in this study. These two Australian retail companies listed as

the world’s top 30 retail companies by Deloitte Global Powers of Retailing (2010) are the

leaders in the retail industry in Australia. Therefore, due to their important role in the

Australian retail industry, this study observes these two companies narrative reporting

especially looking at the accountability ‘disclosures where community funding for

environmental activities were involved (green claims).

Steps in content analysis introduced by Clatworthy and Jones (2001) and applied by

Merkl-Davies (2011) will be employed in analysing the disclosures from all of the two

sampling companies. These are:

1. Establishing research questions and hypothesis.

2. Determine sampling unit.

3. Establish coding categories.

4. Define recording unit.

5. Pre-test coding.

6. Code all of the text.

7. Analyse, interpret, compare and report the results.

3.1. Establishing Research Questions And Hypothesis

The study is aimed to address the following research questions:

1. What drives the company in disclosing their sustainability issues as outlined in

company’s reporting; and


2. Particularly what motivates the company related to their green products (i.e. green

shopping bags or reusable bags) when community funding is involved.

3.1.1. Research Questions

In details, three following Research Questions were developed:

1. ‘Where does the money go?’

2. ‘Whether the companies have proper accountability reports prepared for their

stakeholders?’ and lastly

3. ‘What motivates the company to disclose their green claim products?’

Several hypotheses were developed and outlined here below.

3.1.2. Hypothesis

Unerman (1999) identifies the method used in a selection of CSR content analysis

studies to quantify disclosures, and shows there is wide diversity in this area. Quantification

takes the form of either the number of documents containing a particular category of

disclosure, and/or the number of characters, words, sentences, pages, or proportion of pages

devoted to different categories (or themes) of social disclosure, or the proportion of volume

of CSR disclosure to total disclosure.

1. The more disclosures the company on plastic / reusable / green shopping bags, the more

accountable the company is;

2. The more disclosures related to the reduction on customers’ plastic / reusable / green

shopping bags consumption(as shown in the reduction of plastic/reusable bags sales),

the more accountable the company is;

3. The more disclosures related to the commitment in reducing customers’ plastic /

reusable / green shopping bags consumption, the more accountable the company is;

4. The more disclosures related to encouragement to customers inreducing plastic /

reusable / green shopping bags consumption, the more accountable the company is; and

5. The more disclosures related to the accountability on plastic / reusable bags sales, the

more accountable the company is.

3.2. Determine Sampling Unit

This study uses purposive sampling selection with the aim to derive a sample that

could represent the industry. The population from which the sample is selected comprises of

two Australian retail companies operated in Australia. Westfarmers Pty Ltd. and Woolworth

Pty Ltd. as two giant Australian retail companies were taken out as unit of analysis for this

study. 2009 was chosen to be the starting point of the study due to the first enactment on

plastic bag ban in South Australia, and the study is aimed to look at the impact on company’s

disclosure after this period (between 2009 and 2011).

Several companies operated under Westfarmers Group and they are: Coles, Bunnings,

Officeworks, Target, Kmart, and Big W:

• The Coles divisionwas established in November 2007, it is a leading food, liquor and

convenience retailer, with its presence in every Australian state and territory. It operates

more than 2,200 retail outlets across Australia.


• Bunningsis the second company operates under the group which was joined by

Officeworks to form the Home Improvement and Office Supplies division. It is the leading

retailer of home improvement and outdoor living products in Australia and New Zealand.

• Officeworks is the third company under Westfarmers, it isAustralia's leading retailer

and supplier of office products and solutions for home, business and education.

• Target is a leading destination for fashionable clothing and homewares. Target is a

national retailer with over 24,000 team members and 291 stores across the country.

• Kmart is one of Australia’s largest discount department store retailers, with 186 stores

throughout Australia and New Zealand; product sourcing offices in Hong Kong, China,

Bangladesh and India; and more than 25,000 team members.

• BIG W Discount Store sells general merchandise.

This study usesthe following secondary data: (1) Company’s Annual Reports; (2) The

Stand-alone Sustainability Reports (or the Sustainability Reports, Corporate Social and

Environmental Reporting) and other reports produced by the companies such as:

Shareholders Review, National Greenhouse and Energy Report, Community Report,

Environment, Health, Safety, Community Reports, and the Good Business Journey Reports in

analysing company’s disclosures related to their green products; and (3) Company’s

Websites.

Hines (1989) mentions that corporate annual report is viewed as a mean by which

organizations seek to establish an image in the public sphere through voluntarily reporting,

emphasizing the role of the annual report in constructing and presenting a ‘reality’ of

corporate life and, seeking to promote the interests of an organization by providing a

‘snapshot’ of the mindset of corporate management (Gray et al. 1995).Annual Reports are

regarded as important documents in CSR due to their high degree of credibility they lend to

information reported within them (Tilt 1994). Deegan and Rankin (1997) mention that these

reports are the sole source of certain information (such as environmental information) and it

is also due to their widespread distribution.

The fact that an exclusive observation on annual reports is likely to result in an

incomplete picture of reporting practices CSR content analysis studies which only examine

annual reports risk underestimating the volume of CSR companies engage in (Unerman

2009). Capriotti and Moreno (2006) discuss the importance of corporate responsibility

information on corporate websites and their levels of interactivity. Similarly, Adams and

Frost (2006) acknowledge the fact that as more diverse group and more desire to engage

stakeholders demand for information are targeted by the company has resulted in a greater

use of alternate means of reporting and communication such as the development of the

corporate web site as a medium for sustainability reporting.In anticipation with this

development, this study also explores corporate websites in disseminating social and

environmental reporting to stakeholders.Guthrie and Abeysekera (2006) have suggested that

the combination of social and environmental reporting materials (e.g. annual reports, stand-

alone environmental reports, internet material, strategy plans, business plans, newspaper

articles, etc.) and/or methods of data collection (e.g. case/field/interview studies, surveys,

experiments, etc.) should also provide more robust empirical evidence for understanding of

SEA practice. Therefore, this study uses corporate reports other than Annual Reports which


contain social and environmental activities such as Stand-alone Sustainability Reports and

other relevant reports, and corporate websites that are used to disseminate company’s social

and environmental activities to public.

3.3. Establish Coding Categories; Define Recording Unit, And Pre-Test Coding

Milne and Adler (1999) have raised the fact that for reliability issues, content analysis

techniques bear some weaknesses in CSR studies. Therefore, they then suggest a method that

can be used to assess the reliability where individual disclosures are coded. Using the above

sources, the data will be content analysed in order to investigate company’s motivations

disclosing their green related products (i.e. plastic bags). Content analysis investigation

instrument was employed to record disclosures related to plastic bags across the following

nine different themes/coding:

1. Plastic Bags (lightweight, plastic, and reusable bags);

2. Benefits (community, environmental, and stakeholders benefits);

3. Business Case;

4. Community;

5. Environmental impacts (environment, landfill, and waste);

6. Financial measurements (costs, income, and profit);

7. Shareholders versus stakeholders;

8. Sustainability; and

9. Values (shareholders and stakeholders values).

After coding categories has been performed, Excel spread sheet is used to record all

of the findings. Pre-tests were taken in order to cross check validity of the process. Once it is

confirmed, all of the resources were coded following 9 (nine) different categories as

explained above.NVivo 10 is then used to process the abovefive different sources by

employing nine different keywords and analysed using the three different coding (topic,

analytical, and descriptive/case coding). For analysing data; the key feature of all content

analysis is that the many words of the text are classified into much smaller content categories

(Weber 1990, Burnard 1996).

3.4. Code All Of The Text, Analyse, Interpret, And Report The Results.

Combination of the above nine coding are investigated and classified further using

text query, words frequency and sources of references related to the following:

1. Topic Coding:

• What is the topic/theme that is being discussed in the above resources?

• How many times the company has mentioned the above themes and topics (through

word frequency)?

2. Analytical Coding:

• What is the content really about?

• Why is it interesting?


3. Descriptive or Case Coding:

• Who is speaking about the theme/topic?

• What place, or organization or other entity is being observed?

• Where do they mention the above theme and topic (websites, annual reports,

sustainability reports, or any other type of reports that the company prepared)?

Content Analysis is used to answer the first two questions of topic coding;this is used

to investigate what are the most discussed topics out of the above resources (classified as

business case and business case for sustainability). While thematic analysis is used to answer

the last five questions related to analytical and descriptive/case coding, this is used to analyse

the themes/topics discussed surrounding plastic/reusable bags. By combining content

analysis using words, sentences, and paragraphas suggested by Gray et al. (1995), Guthrie

and Abeysekera (2006), and Elo and Kyngas (2007), this will be the basis for the coding with

the aim to provide a richer empirical understanding of plastic bag disclosures is used in this

study. The next step will be the content comparative analysis where findings related to topics

and themes coding are compared in addressing the research questions.

4. FINDINGS

4.1. Westfarmers Ltd.

4.1.1. Topic Coding

These are done with the assistance of NVivo10 through word frequency. The most

topics that were discussed related to the disclosures of Westfarmers’ Annual Reports are

outlined in Appendices 1. The graph as presented in Appendix 2 shows a large proportion of

Westfarmers disclosures outlined in the Annual Reports where business case topics dominate

the discussion (95.60%) as compared to business case for sustainability topics (4.40%).

Topics such as financial, business, assets, shares, equity, earnings, profit, liabilities, income,

capital, growth, costs, revenue, investment, sales and customers are examples for business

case. Interestingly, Annual Report has the most topics to be discussed such as safety and

energy which are related to business case for sustainability (accountability).

Westfarmers’s Sustainability Reports presents different findings as compared to the

Annual Reports published within the same period (between 2009 and 2011). Appendix 3

presents the most discussed topics in the Stand Alone Sustainability Reports of the company.

Topics such as: energy, business, sustainability, safety, community, emissions, water,

aboriginal, greenhouse, customers, waste, people, employees, environmental, carbon,

communities, recycling, resources, financial and injury. Business case topics dominate the

disclosures (78.88%) as compared to business case for sustainability topics (21.12%) (As

seen in Appendix 4). It is interesting to find out that business and financial are also included

being the most discussed topics in Sustainability Reports.

Looking at Company’s Websites presented as per December 31, 2012(outlined in

Appendix 5), it is found out that the most discussed topics have different components to what

have been discussed both in the Annual and Sustainability Reports. Topics such as: business,

community, sustainability, shares, investors, financial, governance, energy, shareholders,


safety, and leadership were found out to be the most discussed topics in the Company’s

Websites. Providing balanced information between the primary and secondary stakeholders

were seen in the disclosures of the company as reflected in the Corporate Websites. Though

business case still dominates the company’s disclosure (67.81%) , but its dominance is lower

compared to Annual Reports. This indicates that the company targets multi audiences when

putting the information in its Corporate Websites.

4.1.2. Analytical and Descriptive or Case Coding

Related to Analytical and Descriptive or Case Coding, discussions on plastic /

reusable bags were found in: (1) Coles Community and Sustainability Report 2009; (2)

Sustainability Report 2009; (3) Sustainability Report2010; and (4) Westfarmers

Sustainability Report 2011.

1. 2009 - Coles Community and Sustainability Report:

There are 4 (four) themes that were discussed out of this report:

a. Disclosures related to the reduction / removal on plastic / reusable bags (3 references).

b. Disclosures on plastic / reusable bags collection (1 reference).

c. Disclosures related to encouragement to use plastic / reusable bags (1 reference).

d. Disclosures related to plastic / reusable bags sales activities (1 reference) quoted as

follows:

“Through the sale of our reusable green bags and trolley tokens, Coles supports Junior

Landcare. Funds raised so far have provided grants to over 450 school and community

garden projects. The creation of these gardens teaches children and young adults about

caring for the environment and how to grow and enjoy fresh produce” (53 words – 3

sentences).

The above quotation shows company’s accountability related to the sales of plastic / reusable

bags, though it was not mentioned total sales income on plastic / reusable bags sales but there

was a limitedaccountable statement related to the selling of their green products.

2. 2009 - Sustainability Report:

There are 7 (seven) themes that were discussed out of this report:

a. Disclosures related to plastic / reusable bags (6 references), this includes information on

reduction / removal of single use plastic bags.

b. Disclosures on plastic bags ban (1 reference).

c. Disclosures related to sustainable activities on plastic / reusable bags (4 references).

d. Disclosures related to policies and strategies on plastic / reusable bags (2 references).

e. Disclosures related to education on plastic / reusable bags (1 reference) and

f. Disclosures related to plastic / reusable bags sales (1 reference) as quoted as follows:

“On 1 December 2008, Officeworks ceased providing single-use plastic bags to

customers and introduced reusable alternatives for sale. Almost $30,000 in proceeds

from the sale of these reusable bags were donated to the Australian Wildlife

Conservancy for the seven months to 30 June 2009”(44 words - 2 sentences).


An accountable statement related to the selling of plastic / reusable bags were already given,

minimum information was provided as the disclosure indicating only how much the

Company has spent and how did they spend it, but no information was provided related to

total income received on the plastic / reusable bags sales and whether all of the income

received from selling plastic / reusable bags are accountable or not.

3. 2010 - Sustainability Report

There are 5 (five) themes that were discussed in this report:

a. Information related to education on plastic / reusable bags (2 references).

b. Information related to removal / reduction on plastic / reusable bags (3 references).

c. Information related to alternative usage of single use plastic bags (1 reference).

d. Information related to environmental impact as a result on the reduction of plastic /

reusable bags consumption (1 reference).

“In June 2010, we launched a two-week bag drive to provide customers with a

convenient and environmentally responsible way to dispose of their reusable bags made

of polypropylene. As a result of our bag drive, over 37,000 bags were saved from landfill

and will be turned into outdoor furniture and donated to schools. In September 2009,

over 220,000 single use plastic bags were also collected and recycled as part of our

Plastic Bag Challenge with Landcare” (76 words – 3 sentences).

e. Information related to plastic / reusable bags sales (3 references) and were excerpted as

follows:

“Officeworks ceased providing single-use plastic bags to customers in December 2008

and introduced reusable alternatives for sale. During 2009/10 revenue ($27,624) from

the sale of these reusable bags was donated to the Australian Wildlife Conservancy

(AWC). AWC acquires land, and works with other landholders, to establish sanctuaries

for the conservation of threatened wildlife and ecosystems. AWC now owns 20

sanctuaries covering 2.5 million hectares in places such as north Queensland, the

Kimberley, western New South Wales, the Northern Territory and Western Australia’s

south west” (85 words–4 sentences).

“The funds raised from the sale of our Target reusable red bags over the past 12 months

enabled us to donate $669,496 to The Alannah and Madeline Foundation’s Buddy Bag

Program” (31 words – 1 sentence).

In 2009/10 we continued to promote and support our key community partners, raising

more than $669,496 for The Alannah and Madeline Foundation’s Buddy Bag Program

by selling Target red bags. We extended the St John Ambulance Kids Safe first aid

program nationally providing courses for 1,161 parents and carers of children” (51

words – 2 sentences).

167 words were disclosed in relation to the sales of Westfarmers’ green products in its 2010

Sustainability Report. No disclosures were made by Coles Supermarket related to the selling

in the plastic / reusable bags.

4. 2011 - Sustainability Report

There are 3 (three) themes that were discussed in this report:

a. Disclosures related to the reduction/removal of plastic / reusable bags (3 references).


b. Disclosures related to plastic bags ban (2 references).

c. Disclosures related to plastic / reusable bags collection / sales / donation (3 references

on sales, 1 reference on donation, and 3 references on collection) and were excerpted as

follows:

More than $1 million raised for The Alannah and Madeline Foundation from the sale of

red re-usable bags since Target’s partnership with the organisation started.

Approximately 78,000 bags were returned and converted into outdoor furniture and

donated to 100 primary schools across Australia.

In January 2011, we added to our range of reusable bag alternatives with the Helping

Kids Grow bag which is manufactured from jute. We donate one dollar from every unit

sold to the Australian Literacy and Numeracy Foundation (ALNF) to assist with

indigenous and marginalised children’s literacy programs. Since January 2011, more

than $35,000 has been donated to the ALNF from the sale of these bags.

This, combined with the $42,000 contributed to the foundation through the collection of

Share a Book donations, the sale of Helping Kids Grow bags and collection of back to

school donations, further cements a partnership which will help give disadvantaged kids

access to school supplies and materials which will inspire their passion for learning as

well as supporting it.

A key highlight for the year was achieved in October 2010 when we reached $1 million

dollars raised for The Alannah and Madeline Foundation’s Buddy Bags Program since

commencing support in 2008 (200 words–7 sentences).

No further information is provided related to the accountability of this $ 1 million dollar

funds in this report.

464 words and were disclosed in relation to the sales of Westfarmers’ green products

in its 2011 Sustainability Report, though disclosures were not presented in a more detail way

in informing on what has been received and spent but some accountable statements have been

disclosed by the company in its latest report.

4.2. Woolworth Pty Ltd.

4.2.1. Topic Coding

Similar to Westfarmers Ltd., in topic coding, the two following issues of Woolworth

are discussed:

a. The topic/theme that is being discussed in four different resources as outlined earlier and

b. How many times Woolworths has mentioned the above 9 (nine) themes and topics.

The most topics that were discussed related to the disclosures of WoolwrothLtd. are outlined

in Appendices 7 and 8 (Annual Reports); Appendices 9 and 10 for its Stand Alone

Sustainability Reports; and Appendices 11 and 12 (for its Corporate Websites).

100% of the disclosures are on business case topics (100%) and none has mentioned

on business case for sustainability topics (0%) (as seen on Appendices 7 and 8). This shows a

higher percentage on Business Case of Woolworth compared to Westfarmers indicating

lower commitments of the company on sustainability. Topics such as financial, shares, assets,

business, income, equity, liabilities, sales, profit, shareholders, growth, capital, costs,

dividend, employee, customers, earnings, and liabilityare aimed for business case.


It is found out that business case for sustainability dominates the topics (81%) as compared to

the disclosures on business case (19%). This has indicated a strong commitment from

Woolworth related to its sustainability of the company. Topics such as fresh products,

markets, brands, people, employees, guarantee in delivering fresh products, great (which is a

positive signal) for the company, growers, community, environmental and governance are

examples for Business Case for Sustainability. While topics such as financial, shares,

competitions, invest, shareholders, business and investors are examples for business case for

the company.

4.2.2. Analytical and Descriptive or Case Coding

Related to Analytical and Descriptive or Case Coding, discussions related to plastic /

reusable bags from all of the Annual and Sustainability Reports produced by Woolworth,

discussions related to plastic / reusable bags were found in the following three sources:

1. 2009 – The Good Business Journey Report

2. 2010 – The Good Business Journey Report and

3. 2011 – The Good Business Journey Report.

Themes discussed in Woolworth’ Annual and Sustainability Reports:

1. For 2009 Sustainability Report:

There are 8 (eight) themes that were discussed out of this report:

a. Disclosures related to the reduction either on consumption and sales of plastic /

reusable bags (8 references).

b. Disclosures related tocommitments to reduce the consumption of plastic / reusable bags

(1 reference).

c. Disclosures related toplastic bags ban (1 reference).

d. Disclosures related to supplier on plastic / reusable bags (4 references).

e. Disclosures related to recycle content of plastic / reusable bags (2 references).

f. Disclosures related to encouragement on plastic / reusable bags (1 reference).

g. Disclosures related to the environmental impact to plastic / reusable bags (1 reference)

and

h. Disclosures related to plastic / reusable bags sales (1 reference) as quoted as follows:

Two pieces of information related to the selling of plastic/reusable bags were found as

follows:

“Reusable bag sales have more than doubled over the last financial year, and the

internal target of selling 500 000 reusable bags in 2009 was achieved before the half

year – in total over 900 000 bags were sold”.

“Plastic shopping bag sales have also decreased significantly over the last financial year

and a 25% reduction target has been set by 2012, off a 2007 benchmark of 1.3 plastic

bags per transaction, with a target of 1.0 for 2012. The 2009 target was 1.2 plastic bags

per transaction and 1.17 was achieved” (91 words – 3 sentences).

2. 2010 – The Good Business Journey Report

There are 4 (four) themes that were found out of this report:


a. Disclosures related to the reduction either on consumption and sales of plastic /

reusable bags (4 references).

b. Disclosures related to commitments to reduce the consumption of plastic / reusable bags

(1 reference).

c. Disclosures related to recycle content of plastic / reusable bags (2 references)and

d. Disclosures related to plastic / reusable bags sales (2 reference) as quoted as follows:

“Reusable bag sales continue to be strong with over 920 000 bags sold, and a number of

new designs launched”.

“As can be seen by the graph below, plastic bag sales declined dramatically following

the introduction of the plastic bag levy, but a year‐on‐year increase has followed since.

Relative plastic shopping bag sales have also decreased significantly over the last

financial year. The 25% reduction target (of 1.0) had been set for 2012, off a 2007

benchmark of 1.3 plastic bags per transaction, with .995 already being achieved during

the current year” (92 words –4 sentences).

3. 2011 – The Good Business Journey Report.

There are 8 (eight) themes that were discussed out of this report:

a. Disclosures related to commitmentsin reducing the consumption of plastic / reusable

bags (1 reference).

b. Disclosures related to encouragement on plastic / reusable bags (2 reference).

c. Disclosures related to the reduction/removal of plastic / reusable bags (4 reference).

d. Disclosures related to the usageon plastic / reusable bags (2 reference);

“As can be seen by the graph below, total plastic bag sales declined following the

introduction of the plastic bag levy, but a year-on-year increase has followed since”.

“Relative plastic shopping bag sales have also decreased significantly over the last

financial year. The 25% reduction target (of 1.0) had been set for 2012, off a 2007

benchmark of 1.3 plastic bags per transaction, with 0.76 already being achieved during

the current year (2010: 0.995)” (74 words – 3 sentences).

4.3. Discussions

Table 4.1 shows the results of company’s motivation in disclosing their activities

(business case versus business case for sustainability). By comparing content analysis of the

two companies (Westfarmers and Woolworth),this study conclude the following:

a. Business case for sustainability topics were discussed in Westfarmers’s Annual Reports

(4.40%)as compared to 0.00% for Woolworth. This indicates that Westfarmers

communicates sustainability issues to their shareholders (safety and energy) as these are

considered to be important accountability issues that need to be reported to the

shareholders.

b. On the contrary, Westfarmers discusses business case for sustainability issues in their

Sustainability Report less (78.88%) than Woolworth (93.10%). Topics such as business,

customers, resources, and financial are among the most frequent topics discussed in

Westfarmer’s Sustainability Report. This has indicated that both topics (business case

and business case for sustainability) are considered to be important issues which need to

be informed to different types of stakeholders for Westfarmers.


c. Related to Corporate Websites, results indicated that both companies report similar

amount of percentage (32.18%) on business case for sustainability indicating that both

target corporate website in the same manner for the purpose in disseminating

sustainability issues to their stakeholders.

Two conclusions could be drawn here; first that company uses different channels of

reporting in targeting different types of stakeholders. Secondly, Westfarmers uses three

different channels (Annual Report, Sustainability Report, and Corporate Website) in

disseminating the two topics together. Woolworth disseminates sustainability issues more in

the Sustainability Reports. Lastly, the two companies use Corporate Website in a similar way

in disseminating business case and business case for sustainability, where business case

dominates the sources (67.82%).

Table 4.2 shows content comparison analysis of the two companies. Using “plastic

bag” and “reusable bag” as the coding themes, the three different resources (Annual

Reports, Sustainability Reports and Corporate Websites) show the following results:

1. Westfarmers reports plastic and/or reusable bags in four different reports: (1) 2009 –

Coles Community and Sustainability Report; (2) 2009 - Sustainability Report; (3) 2010 -

Sustainability Report; and (4) 2011 - Sustainability Report. While Woolworth reports

plastic and reusable bags through the following three reports: (1) 2009 – The Good

Business Journey Report; (2) 2009 – The Good Business Journey Report; and 2009 – The

Good Business Journey Report. Outside these reports, disclosures on “plastic bags” and

“reusable bags” were not mentioned in anywhere else.

2. The two companies disclose almost similar topics / themes in their reports (Annual

Reports, Sustainability Reports, and Corporate Websites). 13 (thirteen) topics / themes

were disclosed in both companies and outlined as follows:

1. Reduction/removal of plastic bags.

2. Collection of plastic bags.

3. Encouragement to use plastic / reusable bags.

4. Sales activities of plastic / reusable bags.

5. Disclosure related to plastic bags ban.

6. Sustainable activities on plastic/reusable bags.

7. Policies and strategies on plastic/reusable bags.

8. Education on plastic/reusable bags.

9. Environmental impact as a result on the reduction of plastic / reusable bags

consumption.

10. Alternative usage of single use plastic bags.

11. Recycle content of plastic / reusable bags.

12. Information related to the supplier of plastic bags and

13. Commitments to reduce the consumption of plastic / reusable bags.

Westfarmers disclosed more themes and more variability in themes than Woolworth

showing that the company has more concerns and commitments related to ‘plastic bags”

and “reusable bags” than Woolworth (though with less number of references).

3. With regard to the disclosures related to the sales activities of company’s “plastic bags” or

“reusable bags”, Westfarmers are more accountable than Woolworth. Westfarmers

disclose 464 words and 16 sentences related to sales activities on plastic bags as compared


to Woolworth of 257 words – 10 sentences. Themes that were discussed in both

companies were mainly related to the decline trend in plastic bags sales especially right

after the plastic bag ban that has been implied in South Australia. No accountability

reporting was disclosed related to the selling of the plastic bags (by how much and where

does the money go). All sales revenue related to plastic bag sales were consolidated to

sales income.

5. CONCLUSIONS

Drawing from a variety of extensive resources on two corporate reporting, it is found

that accountability disclosures related to the sales activities of the plastic bags of two

Australian retail companies are still minimum, this might be due to the fact that sales

activities related to plastic and reusable bags are considered to be insignificant as compared

to total sales they have. Westfarmers Pty Ltd is more accountable in disclosing their

accountability related to plastic and reusable bags, and finally looking at the Sustainability

Reports of the two companies they do have similar motivations related to the accountability

and sustainability of the business where self-enlightened interest is still dominant and play an

important role. In terms of different degree related to the accountability model that the

companies provided, this study concludes the following:

1. Westfarmers Pty Ltd. disclose more related to its “plastic bags” and “reusable bags”; and

2. At the end, the study concludes on who is really the winner from a ban of plastic bags in

the country, this seems to have a strong indication that the company is (still) the real

winner of this ban.

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APPENDIX

Table 4.1. Comparison between self-enlightened interest and accountability

modelsBetween Westfarmers Ltd. and Woolworth LtdIn the period between 2009 and

2011

Table 4.2 – Comparative Content Analysis – Westfarmers Pty Ltd and Woolworth Pty

LtdFor all of the related reports published by the companies in the period between 2009

and 2011

Media of reporting Themes References

Disclosures on

Plastic Bag

Sale Activities

WESTFARMERS Pty.

Ltd.

4 reports were found

disclosing plastic bags:

� 2009 – Coles

Community and

Sustainability Report;

� 2009 - Sustainability

Report


Report


Report

10 themes were found related to the

disclosures on plastic / reusable bags:

1. Reduction / removal of plastic bags;

2. Collection of plastic bags;

3. Encouragement to use plastic /

reusable bags;

4. Sales activities of plastic / reusable

bags;

5. Plastic bags ban;

6. Sustainable activities on plastic /

reusable bags ;

7. Policies and strategies on plastic /

reusable bags;

8. Education on plastic / reusable bags;

9. Environmental impact as a result on

the reduction of plastic / reusable

bags consumption; and

10. Alternative usage of single use

plastic bags.

43 references

464 words and

16 sentences

BC BCS BC BCS BC BCS

Westfarmers 95.60 4.40 21.12 78.88 67.82 32.18

Woolworth 100.00 0.00 6.90 93.10 67.82 32.18

Annual Reports Sustainability Reports Corporate Websites


Media of reporting Themes References

Disclosures on

Plastic Bag

Sale Activities

WOOLWORTH Pty. Ltd.

1. 2009 – The Good

Business Journey

Report;

2. 2009 – The Good

Business Journey

Report; and

3. 2009 – The Good

Business Journey

Report.

10 themes were found related to the

disclosures on plastic / reusable bags:

1. Reduction either on consumption

and sales of plastic / reusable bags;

2. Commitments to reduce the

consumption of plastic / reusable

bags;

3. Plastic bags ban;

4. Supplier on plastic / reusable bags;

5. Recycle content of plastic / reusable

bags;

6. Encouragement on plastic / reusable

bags;

7. Environmental impact to plastic /

reusable bags;

8. The usage on plastic / reusable bags;

and

9. Sales activities on plastic/reusable

bags.

46 references

257 words – 10

sentences

Appendix 1 – Westfarmers Ltd.

The most discussed topics in the Annual Reports between 2009 and 2011

0

200

400

600

800

1000

1200

1400

1600

1800

Westfarmers

Word Frequency - Annual Reports

Between 2009 and 2011



Comparison between Self-Enlightened Interest and Accountability Models in the

Annual Reports between 2009 and 2011


The most discussed topics in the Sustainability Reports between 2009 and 2011

Business Case, 9223, 96%

Business Case for Sustainability,

425, 4%

Westfarmers

Comparison Between Self-Enlightened Interests and Accountability Models -

Annual Reports - between 2009 and 2011

Business Case (Self Enlightened Interests)

Business Case for Sustainability (Accountability)

0

200

400

600

800

1000

1200

Westfarmers Ltd.

Word Frequency - Sustainability Reporsts





Sustainability Reports between 2009 and 2011


The most discussed topics in the Corporate Websites between 2009 and 2011


5633, 79%

Business Case, 1508, 21%

Westfarmers Ltd.

Comparison Between Self-Enlightened Interests and Accountability Models

Sustainability Reports - between 2009 and 2011

Business Case for Sustainability (Accountability)

Business Case (Self-Enlightened Interests)

0

50

100

150

200

250

business community sustainability share investors financial governance energy shareholder safety leadership

Westfarmers Ltd.

Word Frequency - Corporate Websites

as per December 31, 2012




Corporate Websites between 2009 and 2011

Appendix 7 – Woolworth Ltd.

The most discussed topics in the Annual Reports between 2009 and 2011

Business Case 67.81485468,

67.81485468, 68%

Business Case for Sustainability

32.18514532, 32.18514532

Westfarmers Ltd.

Comparison between Self-Enlightened Interest and Accountability Models

Corporate Websites as per December 31, 2012

Business Case 67.81485468

Business Case for Sustainability 32.18514532

0

200

400

600

800

1000

1200

1400

1600

1800

Woolworth Ltd

Word Frequency - Annual Reports





Annual Reports between 2009 and 2011


The most discussed topics in the Sustainability Reports between 2009 and 2011

Woolworth Ltd.

Comparison between self-enlightebed interest and accountability models

Annual Reports - between 2009 and 2011

Business Case

Business Case for Sustainbility

0

50

100

150

200

250

300

350

400

Woolworth Ltd.

Word Frequency - Sustainability Reports

Between 2009 - 2011




Sustainability Reports between 2009 and 2011


The most discussed topics in the Corporate Websites between 2009 and 2011

Business Case, 6.902761104, 7%


93.0972389, 93%

Woolworth Ltd.

Comparison between self-enlightened interest and accountability models

Sustainability Reports - between 2009 and 2011

Business Case

Business Case for Sustainability

0

100

200

300

400

500

600

700

800

Woolworth Pty Ltd

Word Frequency - Corporate Websites

as per Deecember 31, 2012




Corporate Websites between 2009 and 2011

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