Examining CSR disclosure strategies within the Australian food and beverage industry

Suresh Cuganesan, James Guthrie and Leanne Ward

Accounting forum, 2010, vol. 34, issue 3, 169-183

Abstract: This study examines intra-industry variation in CSR disclosure practice. Specifically, it investigates whether companies from industry sub-sectors with different CSR profiles have varying patterns of CSR disclosure. The industry analysed is the Australian food and beverage industry. The paper finds that companies from industry sub-sectors with higher CSR profiles engage in greater ‘symbolic’ disclosures. Further, the relationship between CSR profile and disclosure strategy was found to be influenced also by the centrality of the CSR issue under examination to the company's business. While the small sample size limits generalisability, these findings have implications for both CSR research and practice.

Keywords: Corporate social responsibility; Corporate disclosure; Industry specificity; Legitimacy theory; Global Reporting Initiative (search for similar items in EconPapers)
Date: 2010
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Citations: View citations in EconPapers (22)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:accfor:v:34:y:2010:i:3:p:169-183

DOI: 10.1016/j.accfor.2010.07.001

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