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Examining CSR disclosure strategies within the Australian food and beverage industry

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  • Cuganesan, Suresh
  • Guthrie, James
  • Ward, Leanne

Abstract

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 finds that companies from industry sub-sectors with higher CSR profiles engage in greater ‘symbolic’ disclosures. Further, the relationship between CSR profile and disclosure strategy was found to be influenced also by the centrality of the CSR issue under examination to the company's business. While the small sample size limits generalisability, these findings have implications for both CSR research and practice.

Suggested Citation

  • Cuganesan, Suresh & Guthrie, James & Ward, Leanne, 2010. "Examining CSR disclosure strategies within the Australian food and beverage industry," Accounting forum, Elsevier, vol. 34(3), pages 169-183.
    • Handle: RePEc:eee:accfor:v:34:y:2010:i:3:p:169-183
    DOI: 10.1016/j.accfor.2010.07.001
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