Voluntary Disclosure, Trustee Governance and Background in Australian Superannuation Funds
Tan, Monica Guo Sze, and Cam, Marie-Anne (2011) Voluntary Disclosure, Trustee Governance and Background in Australian Superannuation Funds. JASSA: The Journal of the Securities Institute of Australia, 2. pp. 28-35.
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Abstract
Despite the significant role of superannuation funds in maintaining the sustainability of national retirement schemes, little is known about their governance structure. Our research indicates that very few Australian superannuation funds voluntarily disclose information about their main controlling body - the board of trustees. The current low level of disclosure by boards of trustees, including information about trustees, raises questions about the selection and review of trustees, and their accountability to fund members.
Item ID: | 72981 |
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Item Type: | Article (Research - C1) |
ISSN: | 0313-5934 |
Date Deposited: | 19 Dec 2024 01:31 |
FoR Codes: | 35 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 3502 Banking, finance and investment > 350202 Finance @ 100% |
SEO Codes: | 11 COMMERCIAL SERVICES AND TOURISM > 1102 Financial services > 110203 Superannuation and insurance services @ 100% |
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