VOLUNTARY DISCLOSURE, TRUSTEE GOVERNANCE AND BACKGROUND IN AUSTRALIAN SUPERANNUATION FUNDS

Keywords: superannuation fund, pension fund, corporate governance, trustee, board, disclosure. 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.

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