There are currently no disclosure standards for Australian companies’ charitable spending. This research into 20 of Australia’s largest corporations found that over half the value of their reported contributions to the community were dubious. Clear and consistent disclosure standards would help investors, consumers and the public make more informed decisions.

This analysis reveals there is no financial crisis at the Australian National University (ANU). Audited financial statements show that the ANU generated a $90 million surplus in 2024. The paper outlines items the auditor included and that the ANU leadership rejected. It finds the underlying declared deficit changes the audited result in ways that cannot...

This factsheet identifies six key reforms to redress the unfairness created by the Commonwealth’s new political finance laws, and make real progress on combatting the influence of vested interests on the exercise of public power.

This examination of growing off-budget spending by Australian federal and state governments warns that the practice sacrifices transparency and accountability to advance policy objectives. The author argues that by improving the appearance (but not the reality) of the budget position, the practice creates long-term fiscal risks that are not fully appreciated by government.

This report investigates the historical implementation and potential implications of expanding the current application of company-led reporting for open-cut coal mines across Australia. It does so through an assessment of eight operating and two proposed coal mines, and a comparison of emission reporting under respective state-based emissions factors.