Dr Roger Burritt
PhD(ANU), MPhil(Oxon), BA(Jt Hons)(Lcr), FCPA, CA, ACIB
Honorary Professor, Fenner School of Environment and Society
ANU College of Science
Areas of expertise
- Sustainability Accounting And Reporting 150106
- Management Accounting 150105
- Accounting, Auditing And Accountability 1501
- Environment And Resource Economics 140205
- Business And Management 1503
- Other Commerce, Management, Tourism And Services 1599
Research interests
- Corporate Environmental Accounting
- Environmental Management Accounting
- Sustainability Management Accounting
- Modern slavery
- Water risk management
Biography
Roger Burritt is Honorary Professor, Fenner School of Environment and Society, College of Science, The Australian National University, Canberra, ACT 0200, Australia.
His main research interest is in sustainability accounting from a management perspective. His special focus is environmental management accounting.
Roger is an active publisher with about 150 refereed academic publications, 110 professional articles, and 20 books.
Recent publications include:
Burritt, R.L. and Christ, K.L (2023). Modern slavery and the Global Reporting Initiative – a bridge too far? Business Strategy & Development, DOI: 10.1002/bsd2.239.
Christ, K.L. and Burritt, R.L. (2023) Exploring effectiveness of entity actions to eliminate modern slavery risk: early Australian evidence. The British Accounting Review, 55(1), 101065. [Refereed. Accepted 26.10.21] [Quality: A*].
Christ, K. Burritt, R. and Prider, H. (2023). Modern slavery disclosures in mining: a comparison of large UK and Australian companies, Journal of Behavioural Economics and Social Systems.
Christ, K.L., Burritt R.L. and Islam, A. (2023). "Modern slavery and the accounting profession", The British Accounting Review YBARE-D-22-00388. [Refereed. Online.9.1.23] [Quality: A*] [Weight: 5] [Mission Code: REP-PUBLICATIONS].
Schaltegger, S, Burritt, R.L., Christ, K. (2022), "Environmental management accounting" in Adams, C.A. Ed., Handbook of Accounting and Sustainability, Research Handbooks in Accounting, Edward Elgar Publishing, Cheltenham, UK and Northampton, USA.
Rao, K.K., Burritt, R.L. and Christ, K. (2022), "Quality of voluntary modern slavery disclosures: top Australian listed companies", Pacific Accounting Review, Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/PAR-07-2021-0117 [Quality B].
Schaltegger, S., Christ, K., Wenzig, J. and Burritt, R.L. (2022). "Corporate Sustainability Management Accounting and Multi-level Links for Sustainability – A Systematic Review", International Journal of Management Reviews, https://onlinelibrary.wiley.com/doi/10.1111/ijmr.12288 [Quality A].
Burritt, R.L. and Christ, K. (2021). “Full Cost Accounting: a missing consideration in global tailings dam management”, Journal of Cleaner Production [Quality: A].
Christ, K. L and Burritt, R.L. (2021). “Accounting for modern slavery risk in the time of COVID-19: challenges and opportunities”, Accounting, Auditing and Accountability Journal, 34(6), 1484-1501. [Quality: A*].
Researcher's projects
Corporate sustainability accounting for management.
Economic and Management Implications of Environmental Accounting.
Material flow cost accounting.
Modern slavery and business.
Tailings management in mining.
Materials and energy accounting.
Publications
- Burritt, R, Herzig, C, Schaltegger, S et al 2019, 'Diffusion of environmental management accounting for cleaner production: Evidence from some case studies', Journal of Cleaner Production, vol. 224, pp. 479-491.
- Brander, M, Burritt, R & Christ, K 2019, 'Coupling attributional and consequential life cycle assessment: A matter of social responsibility', Journal of Cleaner Production, vol. 215, pp. 514-521.
- Christ, K, Rao, K & Burritt, R 2019, 'Accounting for modern slavery: an analysis of Australian listed company disclosures', Accounting, Auditing and Accountability Journal, vol. 32, no. 3, pp. 836-865.
- Christ, K & Burritt, R 2019, 'Implementation of sustainable development goals: The role for business academics', Australian Journal of Management, vol. 44, no. 4, pp. 571-593.
- Ortas, E, Burritt, R & Christ, K 2019, 'The influence of macro factors on corporate water management: A multi-country quantile regression approach', Journal of Cleaner Production, vol. 226, pp. 1013-1021.
- Christ, K & Burritt, R 2018, 'Current perceptions on the problem of modern slavery in business', Business Strategy and Development, vol. 1, no. 2, pp. 103-114pp.
- Christ, K & Burritt, R 2018, 'The role for transdisciplinarity in water accounting by business: reflections and opportunities', Australasian Journal of Environmental Management, vol. 25, no. 3, pp. 302-320pp.
- Schaltegger, S & Burritt, R 2018, 'Business Cases and Corporate Engagement with Sustainability: Differentiating Ethical Motivations', Journal of Business Ethics, vol. 147, no. 2, pp. 241-259.
- Burritt, R & Christ, K 2018, 'Water risk in mining: Analysis of the Samarco dam failure', Journal of Cleaner Production, vol. 178, pp. 196-205pp.
- Whait, R, Christ, K, Ortas, E et al 2018, 'What do we know about Tax Aggressiveness and Corporate Social Responsibility: An integrative review', Journal of Cleaner Production, vol. 204, pp. 542-552.
- Christ, K, Burritt, R, Guthrie, J et al 2018, 'The potential for ˜boundary-spanning organisations" in addressing the research-practice gap in sustainability accounting', Sustainability Accounting, Management and Policy Journal, vol. 9, no. 4, pp. 552-568.
- Qian, W, Burritt, R & Monroe, G 2018, 'Environmental management accounting in local government: Functional and institutional imperatives', Financial Accountability and Management, vol. 34, no. 3, pp. 148-165pp.
- Horisch, J, Burritt, R, Christ, K et al 2017, 'Legal systems, internationalization and corporate sustainability. An empirical analysis of the influence of national and international authorities', Corporate Governance, vol. 17, no. 5, pp. 861-875pp.
- Burritt, R & Christ, K 2017, 'The need for monetary information within corporate water accounting', Journal of Environmental Management, vol. 201, pp. 72-81pp.
- Christ, K & Burritt, R 2017, 'Academic Reflections on the Academic Research-Practitioner Gap: The Way Forward for Enhanced Collaboration', in Guthrie, J., Evans, E. and Burritt, R. (ed.), Improving collaboration and innovation between industry and business schools in Australia, Chartered Accountants Australia and New Zealand, Australia, pp. 40-50pp.
- Guthrie, J, Evans, E & Burritt, R, eds, 2017, Improving collaboration and innovation between industry and business schools in Australia, Chartered Accountants Australia and New Zealand, Australia.
- Burritt, R, Guthrie, J, Evans, E. & Christ, K. 2017, 'Expanding Collaboration between Industry and Business Faculties in Australia', in Guthrie, J., Evans, E. and Burritt, R. (ed.), Improving collaboration and innovation between industry and business schools in Australia, Chartered Accountants Australia and New Zealand, Australia, pp. 9-26pp.
- Christ, K & Burritt, R 2017, 'Water management accounting: A framework for corporate practice', Journal of Cleaner Production, vol. 152, no. online, pp. 379-386pp.
- Christ, K & Burritt, R 2017, 'Material flow cost accounting for food waste in the restaurant industry', British Food Journal, vol. 119, no. 3, pp. 600-612pp.
- Christ, K, Burritt, R & Varsei, M 2017, 'Coopetition as a Potential Strategy for Corporate Sustainability', Business Strategy and the Environment, vol. -, no. -, pp. 1-12pp.
- Christ, K & Burritt, R 2017, 'Supply chain-oriented corporate water accounting: a research agenda', Sustainability Accounting, Management and Policy Journal, vol. 8, no. 2, pp. 216-242pp.
- Christ, K & Burritt, R 2017, 'What Constitutes Contemporary Corporate Water Accounting? A Review from a Management Perspective', Sustainable Development, vol. 25, no. 2, pp. 138-149pp.
- Christ, K, Burritt, R & Varsei, M 2016, 'Towards Environmental Management Accounting for Trade-Offs', Sustainability Accounting, Management and Policy Journal, vol. 7, no. 3, pp. 428-448pp.
- Christ, K & Burritt, R 2016, 'ISO 14051: A new era for MFCA implementation and research', Revista de Contabilidad, vol. 19, no. 1, pp. 1-9.
- Burritt, R & Christ, K 2016, 'Industry 4.0 and environmental accounting: a new revolution?', Asian Journal of Sustainability and Social Responsibility, vol. Online, Volume 7, pp. 1-16pp.
- Burritt, R, Christ, K & Omori, A 2016, 'Drivers of corporate water-related disclosure: evidence from Japan', Journal of Cleaner Production, vol. 129, no. -, pp. 65-74pp.
- Christ, K & Burritt, R 2015, 'Material flow cost accounting: a review and agenda for future research', Journal of Cleaner Production, vol. 108, no. -, pp. 1378-1389pp.
- Dong, S, Burritt, R & Qian, W 2014, 'Salient stakeholders in corporate social responsibility reporting by Chinese mining and minerals companies', Journal of Cleaner Production, vol. 84, no. -, pp. 59-69pp.
- Ortas, E, Burritt, R & Moneva, J 2013, 'Socially Responsible Investment and cleaner production in the Asia Pacific: does it pay to be good?', Journal of Cleaner Production, vol. 52, no. -, pp. 272-280pp.
- Christ, K & Burritt, R 2013, 'Environmental management accounting: the significance of contingent variables for adoption', Journal of Cleaner Production, vol. 41, no. -, pp. 163-173pp.
- Christ, K & Burritt, R 2013, 'Critical environmental concerns in wine production: an integrative review', Journal of Cleaner Production, vol. 53, no. -, pp. 232-242pp.
- Mosene, J, Burritt, R, Sanagustin, M et al 2013, 'Environmental reporting in the Spanish wind energy sector: an institutional view', Journal of Cleaner Production, vol. 40, no. -, pp. 199-211pp.
- Burritt, R & Tingey-Holyoak, J 2012, 'Forging cleaner production: the importance of academic-practitioner links for successful sustainability embedded carbon accounting', Journal of Cleaner Production, vol. 36, no. -, pp. 39-47pp.
- Burritt, R, Herzig, C & Tadeo, B 2009, 'Environmental management accounting for cleaner production: The case of a Philippine rice mill', Journal of Cleaner Production, vol. 17, pp. 431-439.
- Burritt, R & Saka, C 2006, 'Environmental management accounting applications and eco-efficiency: case studies from Japan', Journal of Cleaner Production, vol. 14, pp. 1262-1275.
- Burritt, R 2004, 'Environmental Management Accounting: Roadblocks on the way to the green and pleasant land', Business Strategy and the Environment, vol. 13, pp. 13-32.
- Sarker, T & Burritt, R 2005, 'An empirical examination of the role of environmental accounting information in environmental investment decision-making', International symposium on corporate sustainability muanagement approaches and applications, Unknown, Bankok, Thailand, pp. 1-15.
- Sarker, T & Burritt, R 2005, 'Towards a sustainable business strategy for environmentally sensitive industries: the case of the Australian petroleum industry', Association of Pacific Rim Universities doctoral students conference 2005, Association of Pacific Rim Universities (APRU), USA, p. 14.
- Sarker, T & Burritt, R 2005, 'Does environmental self-regulation improve corporate ecological-efficiency? An empirical investigation into the Australian petroleum industry from 1996 to 2002', APPEA Journal, vol. 45, no. 1, pp. 511-521.
- Schaltegger, S, Hahn, T & Burritt, R 2005, 'Analysis of promotion paths promising success for environmental policies. Stakeholder links betweeen government, management and intermediary stakeholders - the example of corporate environmental accounting.', ZfU - Zeitschrift fur Umweltpolitik und Umweltrecht (Journal of Environmental Law and Policy), vol. 28, no. 2, pp. 193-210.
- Saka, C, Burritt, R & Schaltegger, S 2005, 'Environmental management accounting in Japan', in Edoardo Croci (ed.), The handbook of environmental voluntary agreements. Design, implementation and evaluation issues, Springer, Dordrecht, pp. 141-150.
- Burritt, R 2005, 'Challenges for environmental management accounting: status and challenges', in Pall M. Rikhardsson (ed.), Implementing environmental management accounting: status and challenges, Kluwer Academic Publishers, Boston/Dordrecht/London, pp. 19-44.
- Burritt, R 2005, 'Environmental risk management and environmental management accounting - developing linkages', in Pall M. Rikhardsson (ed.), Implementing environmental management accounting: status and challenges, Kluwer Academic Publishers, Boston/Dordrecht/London, pp. 123-141.
- Burritt, R, Lewis, H & James, K 2005, 'Analysing the effectiveness of an environmental voluntary agreement: the case of the Australian National Packaging Covenant', in Edoardo Croci (ed.), The handbook of environmental voluntary agreements. Design, implementation and evaluation issues, Springer, Dordrecht, pp. 283-386.
- Schaltegger, R & Burritt, R 2005, 'Corporate sustainability', in Henk Folmer and Tom Tietenberg (ed.), The international yearbook of environmental and resource economics 2005/2006, Edward Elgar Publishing, Northampton, Mass., USA, pp. 185-222pp.
- Schaltegger, S & Burritt, R 2004, Contemporary Environmental Accounting. Issues, Concepts and Practice. Translation Series in Accounting Classics, Dongbei University of Finance & Economics Press, Dalian, China.
- Lodhia, S & Burritt, R 2004, 'Public sector accountability failure in an emerging economy: The case of the National Bank of Fiji', International Journal of Public Sector Management, vol. 17, pp. 345-359.
- Burritt, R 2004, 'Environmental Management Accounting: Roadblocks on the way to a green and pleasant land', Business Strategy and the Environment, vol. 13, pp. 13-32.
- Burritt, R 2004, 'Debt Financing and the Equator Principles', Journal of the Asia Pacific Centre for Environmental Accountability, vol. 10, no. 1, pp. 3-6.
- Burritt, R & Cummings, L 2003, 'Accounting for Biological Assets - The Experience of an Australian Conservation Company', Asian Review of Accounting, vol. 10, no. 2, pp. 1-34.
- Burritt, R & Gibson, K 2003, 'Corporate Social Responsibility in Australia', Journal of the Asia Pacific Centre for Environmental Accountability, vol. 9, pp. 5-7.
- Burritt, R & Saka, C 2003, 'Environmental Accounting in Japan - Recent Evidence', Journal of the Asia Pacific Centre for Environmental Accountability, vol. 9, no. 4, pp. 4-10.
- Burritt, R & Maleszka, T 2003, 'Environmental taxation disclosures in the Australian Minerals Sector', Journal of the Asia Pacific Centre for Environmental Accountability, vol. 9, no. 2, pp. 9-12.
- Burritt, R 2003, 'Corporate Environmental Governance', Journal of the Asia Pacific Centre for Environmental Accountability, vol. 9, no. 4, pp. 21-24.
- Burritt, R, Schaltegger, S, Kokubu, K et al 2003, 'Environmental Management Accounting for staff appraisal: evidence from Australia, Germany and Japan', in Martin Bennett, Pall M Rikhardsson, Stefan Schaltegger (ed.), Environmental Management Accounting: Purpose and Progress, Kluwer Academic Publishers, Dordrecht, The Netherlands, pp. 151-188.
- Schaltegger, S & Burritt, R 2003, An Introduction to Corporate Environmental Management: Striving for Sustainability, Greenleaf Publishing Ltd, Sheffield, United Kingdom.
- Burritt, R & Schaltegger, S 2003, Contemporary Environmental Accounting Issues, Concepts and Practice, Gogensha Publishing Company, Tokyo, Japan.
- Burritt, R, Hahn, T & Schaltegger, S 2002, 'An Integrative Framework of Environmental Management Accounting - Consolidating the Different Approaches of EMA into a Common Framework and Terminology', in Martin Bennett and Jan Jaap Bouma (ed.), Environmental Management Accounting: Information and Institutional Developments, Kluwer Academic Publishers, Dordrecht, the Netherlands, pp. 21-36.
- Schaltegger, S & Burritt, R 2002, 'Environmental Management Accounting and the Opportunity Cost of Neglecting Environmental Protection', in Martin Bennett and Jan Jaap Bouma (ed.), Environmental Management Accounting: Information and Institutional Developments, Kluwer Academic Publishers, Dordrecht, the Netherlands, pp. 265-277.
- Burritt, R, Schaltegger, S & Hahn, T 2002, 'Towards a Comprehensive Framework for Environmental Management Accounting - Links Between Business Actors and Environmental Management Accounting Tools', Australian Accounting Review, vol. 12, no. 2, pp. 39-50.
- Burritt, R & Lodhia, S 2002, 'The European Commission Initiative on Environmental Accounting: What does it mean for members of Australia's accountancy profession?', Journal of the Asia Pacific Centre for Environmental Accountability, vol. 8, no. 1, pp. 17-20.
- Burritt, R 2002, 'Application of Effectiveness Analysis. The Case of Greenhouse Gas Emission Reduction', in Patrick ten Brink (ed.), Voluntary Environmental Agreements, Greenleaf Publishing Ltd, UK, pp. 280-296.
- Burritt, R 2002, 'Voluntary Agreements: Effectiveness Analysis', in Patrick ten Brink (ed.), Voluntary Environmental Agreements, Greenleaf Publishing Ltd, UK, pp. 367-383.
- Burritt, R 2002, 'Environmental Reporting in Australia: Current Practices and Issues for the Future', Business Strategy and the Environment (electronic), vol. 11, pp. 391-406.
- Burritt, R, Schaltegger, S & Hahn, T 2002, EMA Links with Management Systems and Other Stakeholders, United Nations Publishers, New York, USA.
- Schaltegger, S, Hahn, T & Burritt, R 2002, 'Government Strategies to Promote Corporate Environmental Management Accounting', in Martin Bennett and Jan Jaap Bouma (ed.), Environmental Management Accounting: Information and Institutional Developments, Kluwer Academic Publishers, Dordrecht, the Netherlands, pp. 187-198.
- Burritt, R & Schaltegger, S 2001, 'Eco-efficiency in corporate budgeting', Environmental Management and Health, vol. 12, no. 2, pp. 158-174.
- Schaltegger, S & Burritt, R 2000, Contemporary Environmental Accounting, Greenleaf Publishing Ltd, Sheffield, UK.
- La Notte, A & Burritt, R 1999, 'Users and Uses of Environmental Accounting: The Case of the Phillipines', Asian Review of Accounting, vol. V.7, no. No.2, pp. 46-65.
- Burritt, R 1999, 'Australian Greenhouse Gas Emissions policy under the spotlight', Australian CPA, vol. V.5, no. No.4, December, pp. 5-8.
- Burritt, R 1999, 'The Greenhouse Challenge Program: New reporting methods', Australian CPA, vol. V.68, no. No.10, pp. 60-62.
- Burritt, R 1999, 'A Pretty Penny, Reporting Dollar Values of Conservation Activities', Bogong: Journal of the Canberra and Southeast Region Environment Centre, vol. V.20, no. No.1, pp. 17-19.
- Burritt, R & Commings, L 1999, 'Corporate Social Disclosure Characteristics and the Role of Ethical Investment Trusts', Asian Review of Accounting, vol. V.7, no. No.1, pp. 21-42.
- Burritt, R 1999, 'Commonwealth Greenhouse Challenge - The Reporting and Verification Process', Australian Journal of Environmental Management, vol. V.6, no. March, pp. 44-51.
- Burritt, R 1999, 'Environmental Accounting and Reporting in Victoria, Australia', Australian CPA, vol. V.5, no. No.3, pp. 6-12.
- Burritt, R 1999, 'Greenfleet - An Offputting Offset?', Australian CPA, vol. V.5, no. No.1, pp. 9-12.
