IDEAS home Printed from https://ideas.repec.org/a/eee/accfor/v32y2008i1p1-15.html
   My bibliography  Save this article

Industry specific social and environmental reporting: The Australian Food and Beverage Industry

Author

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

Abstract

Regulators and other industry associations have recognised the importance of considering the industry setting when determining social and environmental (SE) policy and reporting requirements. However, social and environmental impacts vary greatly from industry to industry.

Suggested Citation

  • Guthrie, James & Cuganesan, Suresh & Ward, Leanne, 2008. "Industry specific social and environmental reporting: The Australian Food and Beverage Industry," Accounting forum, Elsevier, vol. 32(1), pages 1-15.
  • Handle: RePEc:eee:accfor:v:32:y:2008:i:1:p:1-15
    DOI: 10.1016/j.accfor.2007.10.001
    as

    Download full text from publisher

    File URL: http://www.sciencedirect.com/science/article/pii/S0155998207000555
    Download Restriction: Full text for ScienceDirect subscribers only

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Dierkes, Meinolf & Preston, Lee E., 1977. "Corporate social accounting reporting for the physical environment: A critical review and implementation proposal," Accounting, Organizations and Society, Elsevier, vol. 2(1), pages 3-22, January.
    2. Cowen, Scott S. & Ferreri, Linda B. & Parker, Lee D., 1987. "The impact of corporate characteristics on social responsibility disclosure: A typology and frequency-based analysis," Accounting, Organizations and Society, Elsevier, vol. 12(2), pages 111-122, March.
    3. Trotman, Ken T. & Bradley, Graham W., 1981. "Associations between social responsibility disclosure and characteristics of companies," Accounting, Organizations and Society, Elsevier, vol. 6(4), pages 355-362, October.
    4. Neu, D. & Warsame, H. & Pedwell, K., 1998. "Managing public impressions: environmental disclosures in annual reports," Accounting, Organizations and Society, Elsevier, vol. 23(3), pages 265-282, April.
    5. Patten, Dennis M., 1992. "Intra-industry environmental disclosures in response to the Alaskan oil spill: A note on legitimacy theory," Accounting, Organizations and Society, Elsevier, vol. 17(5), pages 471-475, July.
    6. Geoff Frost & Stewart Jones & Janice Loftus & Sandra Laan, 2005. "A Survey of Sustainability Reporting Practices of Australian Reporting Entities," Australian Accounting Review, CPA Australia, vol. 15(35), pages 89-96, March.
    7. Wiseman, Joanne, 1982. "An evaluation of environmental disclosures made in corporate annual reports," Accounting, Organizations and Society, Elsevier, vol. 7(1), pages 53-63, January.
    8. Geoffrey R. Frost, 2007. "The Introduction of Mandatory Environmental Reporting Guidelines: Australian Evidence," Abacus, Accounting Foundation, University of Sydney, vol. 43(2), pages 190-216.
    9. Patten, Dennis M., 1991. "Exposure, legitimacy, and social disclosure," Journal of Accounting and Public Policy, Elsevier, vol. 10(4), pages 297-308.
    10. Roberts, Robin W., 1992. "Determinants of corporate social responsibility disclosure: An application of stakeholder theory," Accounting, Organizations and Society, Elsevier, vol. 17(6), pages 595-612, August.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Bilal Fayiz Omar & Nidal Omar Zallom, 2016. "Corporate social responsibility and market value: evidence from Jordan," Journal of Financial Reporting and Accounting, Emerald Group Publishing, vol. 14(1), pages 2-29, July.
    2. repec:eee:crpeac:v:33:y:2015:i:c:p:24-43 is not listed on IDEAS
    3. repec:eee:accfor:v:35:y:2011:i:3:p:158-175 is not listed on IDEAS
    4. repec:spr:decisn:v:44:y:2017:i:4:d:10.1007_s40622-017-0162-8 is not listed on IDEAS
    5. repec:eee:accfor:v:35:y:2011:i:3:p:187-204 is not listed on IDEAS
    6. repec:eee:accfor:v:38:y:2014:i:2:p:132-144 is not listed on IDEAS
    7. repec:eee:accfor:v:34:y:2010:i:1:p:46-53 is not listed on IDEAS
    8. Bouten, Lies & Everaert, Patricia & Van Liedekerke, Luc & De Moor, Lieven & Christiaens, Johan, 2011. "Corporate social responsibility reporting: A comprehensive picture?," Accounting forum, Elsevier, vol. 35(3), pages 187-204.
    9. Yeonsoo Kim, 2017. "Consumer Responses to the Food Industry’s Proactive and Passive Environmental CSR, Factoring in Price as CSR Tradeoff," Journal of Business Ethics, Springer, vol. 140(2), pages 307-321, January.
    10. Shidi Dong & Roger Burritt, 2010. "Cross-sectional benchmarking of social and environmental reporting practice in the australian oil and gas industry," Sustainable Development, John Wiley & Sons, Ltd., vol. 18(2), pages 108-118.
    11. Giovanna Gavana & Pietro Gottardo & Anna Maria Moisello, 2016. "Sustainability Reporting in Family Firms: A Panel Data Analysis," Sustainability, MDPI, Open Access Journal, vol. 9(1), pages 1-18, December.
    12. repec:gam:jsusta:v:10:y:2018:i:4:p:1162-:d:140847 is not listed on IDEAS
    13. repec:eee:accfor:v:33:y:2009:i:2:p:176-186 is not listed on IDEAS
    14. repec:eee:accfor:v:37:y:2013:i:3:p:231-243 is not listed on IDEAS
    15. repec:eee:accfor:v:38:y:2014:i:4:p:227-240 is not listed on IDEAS
    16. James Guthrie & Federica Farneti, 2008. "GRI Sustainability Reporting by Australian Public Sector Organizations," Public Money & Management, Taylor & Francis Journals, vol. 28(6), pages 361-366, December.
    17. repec:eee:accfor:v:36:y:2012:i:2:p:81-90 is not listed on IDEAS
    18. repec:eee:crpeac:v:28:y:2015:i:c:p:30-48 is not listed on IDEAS
    19. Bouten, Lies & Everaert, Patricia, 2015. "Social and environmental reporting in Belgium: ‘Pour vivre heureux, vivons cachés’," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 33(C), pages 24-43.
    20. Colin Higgins & Markus Milne & Bernadine Gramberg, 2015. "The Uptake of Sustainability Reporting in Australia," Journal of Business Ethics, Springer, vol. 129(2), pages 445-468, June.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eee:accfor:v:32:y:2008:i:1:p:1-15. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Dana Niculescu). General contact details of provider: https://www.journals.elsevier.com/accounting-forum .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.