This study contributes to the debate on the effectiveness of mandatory environmental reporting regulation in the Australian context. Our longitudinal in-depth quantitative and qualitative analysis evaluates the changes in compliance with Australian mandatory environmental reporting regulation (the Corporations Act, s. 299(1)(f)) of Australian listed companies, as well as their changes in reporting quantity and quality from 1997 to 2017. We measure disclosure quality from a multidimensional and innovative perspective: the comprehensiveness, negativity, and substance of the disclosure. Adopting the institutional perspective of legitimacy theory and the various dynamics of the legitimacy framework developed by Suchman (1995), as well as a substantive legitimation perspective, we extend the interpretive power of legitimacy theory in the area of mandatory environmental reporting. The results show that, overall, mandatory environmental reporting in Australia is improving with respect to increased compliance with s. 299(1)(f), and increased quantity and quality of reporting. Our research provides an in-depth examination of the process by which mandatory environmental reporting regulation becomes influential. Our findings show that s. 299(1)(f) remains effective 20 years after its adoption.

中文翻译：

---

澳大利亚的强制性环境报告：数量和质量的深入分析

这项研究有助于就澳大利亚环境中强制性环境报告法规的有效性进行辩论。我们的纵向深入定量和定性分析评估了遵守澳大利亚强制性环境报告法规（《公司法》 ）的变化, 秒。澳大利亚上市公司299(1)(f))，以及1997年至2017年报告数量和质量的变化。我们从多维度和创新的角度衡量披露质量：披露的全面性、消极性和实质。采用合法性理论的制度视角和Suchman（1995）发展的合法性框架的各种动态，以及实质性合法化视角，我们将合法性理论的解释力扩展到强制性环境报告领域。结果表明，总体而言，澳大利亚的强制性环境报告在增加对 s 的遵守方面正在改善。299(1)(f)，并提高报告的数量和质量。我们的研究对强制性环境报告法规产生影响的过程进行了深入研究。我们的研究结果表明，s。299(1)(f) 在通过 20 年后仍然有效。