TITLE

Examining CSR disclosure strategies within the Australian food and beverage industry

AUTHOR(S)
Cuganesan, Suresh; Guthrie, James; Ward, Leanne
PUB. DATE
September 2010
SOURCE
Accounting Forum;Sep2010, Vol. 34 Issue 3/4, p169
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
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.
ACCESSION #
86453630

 

Related Articles

  • CORPORATE SOCIAL RESPONSIBILITY REPORTING: EVIDENCE FROM ENVIRONMENTALLY SENSITIVE INDUSTRIES IN THE USA. Pled, Virginie; Iatridis, George Emmanuel // International Review of Accounting, Banking & Finance;Summer2012, Vol. 4 Issue 2, p61 

    This study focuses on corporate social responsibility (CSR) and seeks to identify the quality of CSR reported disclosures of US environmentally sensitive industries, including oil and gas extraction, mining (except oil and gas), support activities for mining, utilities, food manufacturing,...

  • A new emphasis on export markets. Nicholas, Edward // Asian Business Review;May96, p27 

    Examines changes in focus and orientation in the Australian agri-food industry since 1992. Export income generated by food in 1994-1995; Australian government's Agri-Food Industries Strategy; Industry's focus on export markets; Japan as the largest export market for highly processed food and...

  • CSR and social risk: from risk minimization to risk sharing. Nagpal, Swati; Young, Suzanne; Durden, Geoffrey; Marjoribanks, Timothy // Academy of Management Annual Meeting Proceedings;2016, Vol. 2016 Issue 1, p1 

    Corporate Social Responsibility (CSR) is based on the widely held belief that modern business corporations are responsible not only to their shareholders and investors, but to a wide range of stakeholders. Corporations and researchers have focused predominantly on the economic and environmental...

  • Corporate Social Responsibility Practices in Chinese Hotel Industry: A Content Analysis of Public CSR Information of Top 15 Chinese Hotel-management Companies. PENG Xuerong; WEI Jiang; LI Ya'nan // Tourism Tribune / Lvyou Xuekan;2013, Vol. 28 Issue 3, p52 

    With the rapid development of corporate social responsibility (CSR) practices in the Chinese hotel industry (which include the green hotel movement, environmental protection and charitable donations), researchers are increasingly interested in CSR within this industry from various angles and...

  • The Supply of Corporate Social Responsibility Disclosures Among U.S. Firms. Holder-Webb, Lori; Cohen, Jeffrey; Nath, Leda; Wood, David // Journal of Business Ethics;Feb2009, Vol. 84 Issue 4, p497 

    Corporate social responsibility (CSR) is a dramatically expanding area of activity for managers and academics. Consumer demand for responsibly produced and fair trade goods is swelling, resulting in increased demands for CSR activity and information. Assets under professional management and...

  • Competitive Spillover Effects on Corporate Social Responsibility Reputations. Liang Shuyun; Nie Jinghong // Annual International Conference on Journalism & Mass Communicati;2013, p18 

    Recent studies show that not only corporate crisis but also corporate social responsibility (CSR) reputations jump across firms, and even industry boundaries. Existing research has revealed that similarities between firms or products would probably trigger contagious spillover effect, while the...

  • Time to embrace social responsibility.  // European Chemical News;7/5/2004, Vol. 81 Issue 2107, p5 

    Expresses opinion on issues related to the regulatory approach for the implementation of corporate social responsibility (CSR) within the chemical industry in Europe. Outcome of a stakeholder forum organized by the European Commission to examine the implementation of the European Union (EU)...

  • Shareholder value versus stakeholder values: CSR and financialization in global food firms. Jones, Bryn; Nisbet, Peter // Socio-Economic Review;Apr2011, Vol. 9 Issue 2, p287 

    Can corporate social responsibility (CSR) complement or even replace unalloyed market forces, or state regulation and intervention? This article examines the scope of CSR amongst a test case of transnational food manufacturing corporations. It focuses on the determinants of CSR that stem from...

  • Importance for Enterprises to Disclose CSR Information.  // China Textile Leader;Dec2014, Issue 12, p17 

    The paper first analyzed the significance and necessity for enterprises to disclose corporate social responsibility (CSR)-related information by releasing CSR report. Then taking 41 CSR reports released by Chinese textile and apparel enterprises in 2014 as example, it analyzed these reports by...

Share

Read the Article

Courtesy of VIRGINIA BEACH PUBLIC LIBRARY AND SYSTEM

Sorry, but this item is not currently available from your library.

Try another library?
Sign out of this library

Other Topics