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...

Internationally, there is growing awareness of the environmental and social impacts of the business activities of organizations. This awareness was heightened by the 1987 report Our Common Future by the World Commission on Environment and Development (WCED, 1987). In order to address the...