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Geoff Frost

Geoff Frost

BFinAdmin(Hons); PhD UNE
Associate Dean (Graduate Business);
Associate Professor

Rm 344
H69 - Economics and Business Building
The University of Sydney
NSW 2006 Australia

Telephone +61 2 9351 3778
Fax +61 2 9351 6638
geoffrey.frost@sydney.edu.au


Bio

Geoff's current research falls within the field of sustainability management and accounting focusing on the role of accounting and accountants in sustainable management, development of integrated sustainable management systems and the measurement and reporting of non-financial performance. Geoff has been awarded over $500,000 in competitive research funding from CPA Australia, CIMA (UK), Institute of Chartered Accountants of Scotland, ARC Linkage and ARC Discovery Grants. Prior research has been published in both domestic and international refereed accounting and environmental management journals including: ABACUS, Accounting, Auditing and Accountability Journal; Accounting Forum; Australian Accounting Review; Business Strategy and the Environment; Eco-Management and Auditing; Financial Accountability & Management and Journal of Business Ethics.

Publications

2015

4
Journal Article/s

Beck C, Dumay J and Frost G 2015 Forthcoming 'In Pursuit of a "Single Source of Truth": From Threatened Legitimacy to Integrated Reporting', Journal of Business Ethics

2013

1
Book/s

Frost G, Jones S and Lee P 2013 'The Reality and the Rhetoric: Organisational Sustainability Reporting', Sydney University Press, Sydney, Australia

10
Report/s

Beck C, Frost G and Jones S 2013 'Sustainability Reporting: Practices, performance and potential', Report for CPA Australia

2012

2
Book Section/s

Martinov-Bennie N, Frost G and Soh DSB 2012 'Assurance on Sustainability Reporting: State of Play and Future Directions' in Contemporary Issues in Sustainability Accounting, Assurance and Reporting, ed. S Jones and J Ratnatunga, Emerald Publishing, Bingley, United Kingdom, pp. 267-83

Frost G, Jones S and Lee P 2012 'The Measurement and Reporting of Sustainability Information within the Organization: A Case Analysis' in Contemporary Issues in Sustainability Accounting, Assurance and Reporting, ed. S Jones and J Ratnatunga, Emerald Publishing, Bingley, United Kingdom, pp. 197-225

5
Conference Paper/s

Frost G, Rooney J and Lee P 2012 'Exploring Sustainability Considerations in Capital Budgeting Decisions', 11th Australasian Centre on Social and Environmental Accounting Research A-CSEAR Conference 2012 - “People & Place”, Wollongong, Australia, 4th December 2012

6
Conference Proceeding/s

Beck C, Dumay J and Frost G 2012 'Sustainability Reporting – Inside out or Outside in?', 11th Australasian Centre on Social and Environmental Accounting Research Conference, Wollongong, Australia, 4th December 2012 Link

10
Report/s

Frost G, Jones S and Lee P 2012 'The Collection, Integration and Reporting of Sustainability Information within an Organisation: State of Practice',

2011

5
Conference Paper/s

Beck C, Dumay J and Frost G 2011 'Reporting is legitimacy: A disconnect between reporting and action?', 23rd International Congress on Social and Environmental Accounting Research CSEAR 2011, University of St Andrews, United Kingdom, 9th September 2011

2010

10
Report/s

Beck C, Dumay J and Frost G 2010 'Corporate non-financial reporting processes. An analysis of the emerging modes by which organisations engage with their stakeholders',

Egan M and Frost G 2010 'Corporate water reporting: A study of the Australian food, beverage and tobacco sector',

Frost G and Martinov-Bennie N 2010 'Sustainability reporting assurance: market trends and information content',

2009

5
Conference Paper/s

Adams C, Burritt R and Frost G 2009 'Integrating Environmental Management Systems, Stakeholder Engagement Processes and Environmental Reporting', 9th Interdisciplinary Perspectives on Accounting Conference IPA 2009, Innsbruck, Austria, 11th July 2009

Adams C, Burritt R and Frost G 2009 'Corporate Environmental Issues - an Exploration of Responses to Stakeholders by Managers: an Australian Case', The Environmental and Sustainability Management Accounting Network EMAN 2009: Environmental Accounting and Sustainable Development Indicators, Prague, Czech Republic, 24th April 2009

8
Magazine Article/s

Egan M and Frost G 2009 'Taking account of water', INTHEBLACK, vol.79:06, pp. 53-4

2008

4
Journal Article/s

Jones S, van der Laan S, Frost G and Loftus J 2008 'The Investment Performance of Socially Responsible Investment Funds in Australia', Journal of Business Ethics, vol.80:2, pp. 181-203

Adams CA and Frost G 2008 'Integrating sustainability reporting into management practices', Accounting Forum, vol.32:4, pp. 288-302

8
Magazine Article/s

Adams CA, Burritt R and Frost G 2008 'Environmental Management', Insight

10
Report/s

Adams CA, Burritt RL and Frost G 2008 'Integrated Approaches to Environmental Sustainability',

2007

4
Journal Article/s

Jones S, Frost G, Loftus J and van der Laan S 2007 'An Empirical Examination of the Market Returns and Financial Performance of Entities Engaged in Sustainability Reporting', Australian Accounting Review, vol.17:1, pp. 78-87

Adams CA and Frost G 2007 'Managing Social and Environmental Performance: Do Companies have Adequate Information?', Australian Accounting Review, vol.17:3, pp. 2-11

Frost G 2007 'The Introduction of Mandatory Environmental Reporting Guidelines: Australian Evidence', ABACUS, vol.43:2, pp. 190-216

Frost G 2007 'Social accounting research An Australasian perspective: A comment', Accounting Forum, vol.31:1, pp. 107-111

6
Conference Proceeding/s

Adams CA, Burritt R and Frost G 2007 'Environmental Management Systems, Stakeholder Engagement Processes and Environmental Performance in Australian Companies', 6th Australasian CSEAR Conference, Sydney, Australia, 4th December 2007

Adams CA, Burritt R and Frost G 2007 'Environmental Management Systems, Stakeholder Engagement Processes and Environmental Performance in Australian Companies', Fifth Asia Pacific Interdisciplinary Research in Accounting (APIRA) Conference, Auckland, New Zealand, 10th July 2007

2006

2
Book Section/s

Frost G 2006 Forthcoming 'Social and environmental accounting' in Accounting Theory, ed. J. Godfrey, A Hodgson and S. Holmes, John Wiley and Sons Australia, Ltd, Brisbane, QLD, Australia

4
Journal Article/s

Frost G and Adams C 2006 'Accessibility and functionality of the corporate web site: Implications for sustainability reporting', Business Strategy and the Environment, vol.15:4, pp. 275-287

Adams C and Frost G 2006 'The Internet and Change in Corporate Stakeholder Engagement and Communication Strategies on Social and Environmental Performance', Business Strategy and the Environment, vol.2:3, pp. 281-303

6
Conference Proceeding/s

Jones S, van der Laan S, Frost G and Loftus J 2006 'The investment performance of ethical funds in Australia', Accounting and Finance Association of Australia and New Zealand (AFAANZ) Conference, Wellington, New Zealand, 4th July 2006

Jones S, Frost G, Loftus J and van der Laan S 2006 'An empirical examination of the market returns, financial performance and distress risk profiles of entities engaged in sustainability disclosure', 29th Annual Congress of the European Accounting Association (EAA), Dublin , Ireland, 24th March 2006

Jones S, van der Laan S, Frost G and Loftus J 2006 'The investment performance of ethical funds in Australia', 29th Annual Congress of the European Accounting Association (EAA), Dublin, Ireland, 24th March 2006

10
Report/s

Jones S, Frost G, Loftus J and van der Laan S 2006 'Sustainability reporting: Perspectives on regulatory and professional initiatives across the Asia Pacific', CPA Australia Link

2005

1
Book/s

Frost G, Loftus J, Jones S and van der Laan S 2005 'Sustainability/Triple bottom line reporting research - Task 5 final report', CPA Australia, Melbourne, VIC, Australia

Jones S, Frost G, Loftus J and van der Laan S 2005 'Sustainability reporting: Practices, Performance and Potential', CPA Australia, Melbourne VIC, Australia, pp. 27

4
Journal Article/s

Frost G, Jones S, Loftus J and van der Laan S 2005 'A survey of sustainability reporting practices by Australian reporting entities', Australian Accounting Review, vol.15:1, pp. 89-96

5
Conference Paper/s

Frost G, Jones S, Loftus J and van der Laan S 2005 'A survey of sustainability reporting practices of Australian Companies', International Conference on Environmental, Cultural, Economic and Social Sustainability, Hawaii, United States, 28th February 2005

2004

1
Book/s

Frost G and Adams CA 2004 '', The Institute of Chartered Accountants of Scotland (ICAS), Edinburgh, United Kingdom, pp. 98

2
Book Section/s

Adams C, Frost G and Webber W 2004 'Triple bottom line reporting: Does it all add up?' in The Triple Bottom Line - does it all add up?, ed. A Henriques and J Richardson, Earthscan, London and Sterling, United States, pp. 17-25

4
Journal Article/s

Michelson G, Wailes N, van der Laan S and Frost G 2004 'Ethical investment processes and outcomes', Journal of Business Ethics, vol.52:1, pp. 1-10

Frost G, Michelson G, van der Laan S and Wailes N 2004 'Bringing ethical investment to account', Australian Accounting Review, vol.14:3, pp. 3-9

Frost G 2004 'Editorial: Ethical investment', Australian Accounting Review, vol.34:2, pp. 2

10
Report/s

Jones S, Frost G, Loftus J and van der Laan S 2004 'Sustainability/triple bottom line reporting research report: Task 2 - Portfolio reporters and ethical fund performance (draft)', CPA Australia

Jones S, Frost G, Loftus J and van der Laan S 2004 'Sustainability/triple bottom line reporting research report: Task 3 & 4 (combined report) - An empirical examination of the Association between sustainability disclosure policies and market-adjusted returns financial performance and credit risk profiles (draft)', CPA Australia

2003

2
Book Section/s

Adams C, Frost G and Gray SJ 2003 'Corporate environmental and social reporting' in International Finance and Accounting Handbook, ed. Frederick Choi, John Wiley & Sons, Inc., Sydney, Australia, pp. 1-23

Frost G 2003 'Social and environmental accounting' in Accounting Theory, ed. G Hodgson and Holmes, Jacaranda Wiley, Milton, pp. 656-690

2002

4
Journal Article/s

Frost G and English L 2002 'Mandatory corporate environmental reporting in Australia: contested introduction belies effectiveness of its application', The Drawing Board: An Australian Review of Public Affairs, vol.Digest

Frost G and Seamer M 2002 'Adoption of environmental reporting and management practices: An analysis of New South Wales public sector entities', Financial Accountability and Management, vol.18:2, pp. 103-127

Apted M and Frost G 2002 'The future of the Fiji Institute of Accountants', The Fiji Accountant, pp. 31-34

5
Conference Paper/s

Frost G and English L 2002 'The introduction of mandatory environmental reporting in Australia: An analysis of the ex post reaction by industry and government', Critical Perspectives on Accounting Conference, New York, United States, 1st - 31st May 2002

van der Laan S and Frost G 2002 'Ethical investment: Australian regulation for greater accountability for products offered by the finance sector', British Accounting Association 2002 Annual Conference, Jersey, Channel Islands, Jersey, 5th April 2002

11
Seminar Paper/s

Frost G and van der Laan S 2002 'Screening: A growing question of credibility, Corporate Social Responsibility and Ethical Investment Workshop, University of Sydney, Australia, 06 December 2002

2001

4
Journal Article/s

Frost G and Hardy M 2001 'Corporate reporting and urgent issues group abstracts: The impact of UIG 4 on the Australian extractive industries', Australian Accounting Review, vol.11:1, pp. 15-25

Frost G and Wilmshurst T 2001 'The role of accounting and the accountant in the environmental management system', Business Strategy and the Environment, vol.10:3, pp. 135-147

5
Conference Paper/s

Frost G 2001 'An investigation of the introduction of mandatory environmental reporting in Australia', 3rd Pacific Interdisciplinary Research in Accounting Conference, Adelaide, SA, Australia, 17th July 2001

11
Seminar Paper/s

Frost G 2001 'Voluntary versus mandatory environmental reporting: An empirical analysis of the introduction of mandatory environmental reporting in Australia, University of New England, School of Accounting, Finance & Entrepreneurship Seminar Series, 15 June, 2001., University of New England, School of Accounting, Australia, 15 June 2001

2000

2
Book Section/s

Frost G 2000 'Social and environmental reporting' in Accounting theory, John Wiley & Sons Australia, Ltd., Brisbane, QLD, Australia, pp. 656-690

4
Journal Article/s

Frost G and Wilmshurst T 2000 'Corporate environmental reporting: A test of legitimacy theory', Accounting, Auditing and Accountability Journal, vol.13:1, pp. 10-26

Frost G and Wilmshurst T 2000 'The adoption of environment-related management accounting: an analysis of corporate environmental sensitivity', Accounting Forum, vol.24:4, pp. 344-365

5
Conference Paper/s

Frost G 2000 'Environmental reporting practices by Australian extractive companies', 12th Asian Pacific Conference on International Accounting Issues, Beijing, China, 24th October 2000

Frost G and Hardy M 2000 'Discretionary disclosure of accounting policies for restoration obligations in the extractive industries', 12th Asian Pacific Conference on International Accounting Issues, Beijing, China, 24th October 2000

Research Expertise

  • Accounting for the extractive industry
  • Alternate reporting media
  • Corporate reporting
  • Environmental management systems
  • Social and environmental accounting
  • Social and environmental reporting