Article2007

Industry specific social and environmental reporting: The Australian Food and Beverage Industry

James Guthrie · Suresh Cuganesan · Leanne G. Ward

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Corporate Social Responsibility Reporting Accounting and Financial Management Corporate Social Responsibility and Sustainability

Abstract

Regulators and other industry associations have recognised the importance of considering the industry setting when determining social and environmental (SE) policy and reporting requirements. However, social and environmental impacts vary greatly from industry to industry.

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References

1984Content Analysis: An Introduction to its Methodology.1970Content Analysis for the Social Sciences and Humanities.1995Corporate social and environmental reporting 1992Determinants of corporate social responsibility disclosure: An application of stakeholder theory 1996Some determinants of social and environmental disclosures in New Zealand companies 1998Managing Public Impressions: Environmental Disclosures in Annual Reports 1996A Study of the Environmental Disclosure Practices of Australian Corporations 1992Intra-industry environmental disclosures in response to the Alaskan oil spill: A note on legitimacy theory

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2012Voluntary disclosure theory and financial control variables: An assessment of recent environmental disclosure research 2011Changes in social and environmental reporting practices in an emerging economy (2004–2007): Exploring the relevance of stakeholder and legitimacy theories 2011Corporate Environmental Information Disclosure: Factors Influencing Companies' Success in Attaining Environmental Awards 2018Sustainability indicators for manufacturing sectors

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