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...