The changing trends of corporate social and environmental disclosure within the A ustralian gambling industry

Abstract

Abstract This study examines how the corporate social and environmental disclosure (CSD) practices of a sample of gambling companies operating within Australia appears to change around the time of three specific interrelated Australian government initiatives; the Productivity Commission, 1999, Australia's Gambling Industries, Report No. 10, the subsequent establishment of the Ministerial Council on Gambling and the MCG‐initiated National Framework on Problem Gambling. Drawing upon three complementary theories, namely legitimacy, stakeholder and institutional theory, our analysis of the extent and type of CSD in the annual reports of gambling companies over a 15 year period suggests that CSD is a response to social pressures created around the time of these initiatives.

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