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...

Regulators and other industry associations have recognised the importance of considering the industry setting when determining CSR policy and reporting requirements. However, social and environmental impacts vary greatly from industry to industry. The generalised nature of many SE disclosure...

This paper utilises legitimacy theory to explore whether a company's level of profile is related to the company's choice of legitimation strategies.Prior applications of legitimacy theory are extended to the examination of CSR disclosure by focusing on a single industry and customising the...

Many studies that have examined the extent and quality of Corporate Social Reporting (CSR) disclosure have limited their analysis to annual reports. However, there is growing evidence that companies use other media to communicate their corporate social and environmental performance (Frost et al...

By analysing the organsiation's management challenges and activities from an IC perspective, the research study made visible the organisation's invisible sources of value creation and identified inconsistencies in the enactment of knowledge resources. The ICVC framework proved particularly...

Intellectual Capital Reporting (ICR) is located high on the agenda of government, concerned with the establishment of guidelines and positioning their nation-states as 'knowledgeeconomies' on the global landscape. Voluntary guidelines have been established in certain jurisdictions while others...

Australian and international public sector organisations have faced, and continue to encounter, a plethora of reforms under the umbrella of 'New Public Management' (Guthrie et aI., forthcoming). Underpinning these reforms have been imperatives of budget surpluses and reduced government debt,...

This paper reports on the life-time annual returns and volatility of the largest Australian five-star rated investment funds. Using this actual performance data, we model the likelihood that an investor would have viewed the actual performance as either positive or negative based upon the...

This paper uses both intellectual capital and corporate social responsibility/stakeholder perspectives in examining how key performance indicator (KPI) reporting discloses the performance of organisations in managing and utilising their human resources. Using content analysis techniques, it...

Despite the continued importance of outsourcing agreements as one form of inter-organisational relationship, there is growing evidence of failure amongst these arrangements. In turn, this has initiated a renewed concern about the mechanisms that govern and control inter-organisational networks...