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


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


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

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    References listed on IDEAS

    1. 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.
    2. 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.
    3. 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.
    4. 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.
    5. Patten, Dennis M., 1991. "Exposure, legitimacy, and social disclosure," Journal of Accounting and Public Policy, Elsevier, vol. 10(4), pages 297-308.
    6. 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.
    7. 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.
    8. 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.
    9. 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.
    10. 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.
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    Cited by:

    1. repec:eee:accfor:v:38:y:2014:i:4:p:227-240 is not listed on IDEAS
    2. 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.
    3. 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.
    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. repec:eee:accfor:v:36:y:2012:i:2:p:81-90 is not listed on IDEAS
    9. 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.
    10. repec:gam:jsusta:v:10:y:2018:i:4:p:1162-:d:140847 is not listed on IDEAS
    11. repec:eee:crpeac:v:28:y:2015:i:c:p:30-48 is not listed on IDEAS
    12. repec:eee:accfor:v:33:y:2009:i:2:p:176-186 is not listed on IDEAS
    13. repec:eee:crpeac:v:33:y:2015:i:c:p:24-43 is not listed on IDEAS
    14. 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.
    15. repec:eee:accfor:v:37:y:2013:i:3:p:231-243 is not listed on IDEAS
    16. Ioannis E. Nikolaou & George Kourouklaris & Thomas A. Tsalis, 2014. "A framework to assist the financial community in incorporating water risks into their investment decisions," Journal of Sustainable Finance & Investment, Taylor & Francis Journals, vol. 4(2), pages 93-109, April.
    17. 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.
    18. 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.
    19. 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.
    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.
    21. repec:eee:accfor:v:35:y:2011:i:3:p:158-175 is not listed on IDEAS


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