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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...
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Purpose – This paper aims to explore the changing rationale of voluntary GHG disclosure by non-GHG registered companies over time and among industry sectors.Design/methodology/approach – A GHG disclosure index is used to evaluate the levels of GHG disclosure in 2009 and 2011 annual reports...
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