Disclosure media for social and environmental matters within the Australian food and beverage industry

Social and Environmental Accountability Journal

Volumn 28, Issue 1, 2008, Pages 33-44

  Guthrie, James ^a   Cuganesan, Suresh ^b   Ward, Leanne ^c  

^a UNIVERSITY OF SYDNEY   (Australia)

^b SWINBURNE UNIVERSITY OF TECHNOLOGY   (Australia)

^c St George Bank   (Australia)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 72149104306     PISSN: 0969160X     EISSN: 21562245     Source Type: Journal    
DOI: 10.1080/0969160X.2008.9651789     Document Type: Article

References (39)

1. Adams, C.A., 1999. The Nature and Processes of Corporate Reporting on Ethical Issues, CIMA Research Monograph London: CIMA.
2. Adams, C., and Frost, G., 2004. The Development of Corporate Websites and Implications for Ethical, Social and Environmental Reporting through these Media, Scotland: The Institute of Chartered Accountants of Scotland.
3. Aerts, W., Cormier, D., and Magnan, M., 2006. ‘Intraindustry Imitation in Corporate Environmental Reporting: An international perspective’. Journal of Accounting and Public Policy, 25: 299–331.
4. Australian Food and Grocery Council (AFGC). 30 June 2003. Annual Report, 30 June, ACT. 2003
5. Australian Food and Grocery Council (AFGC). 30 June 2004. Annual Report, 30 June, ACT. 2004
6. Campbell, D.J., 2000. ‘Legitimacy Theory or Managerial Reality Construction? Corporate social disclosure in Marks and Spencer plc corporate reports, 1969–1997’. Accounting Forum, 24(1): 80–00.
7. Cowen, S., Ferreri, L.B., and Parker, L.D., 1987. ‘The Impact of Corporate Characteristics on Social Responsibility Disclosure: A typology and frequency based analysis’. Accounting, Organisations and Society, 12(2): 111–2.
8. Cuganesan, S., Guthrie, J., and Ward, L., 2008. CSR Disclosure and Industry Specificity: Testing for differences within the Australian food and beverage industry MGSM Working Paper
9. De Villiers, C., and van Staden, C.J., 2006. ‘Can Less Environmental Disclosures have a Legitimising Effect? Evidence from Africa’. Accounting, Organizations and Society, 31(8): 763–781.
10. Freedman, M., and Jaggi, B., 1986. ‘An Analysis of the Impact of Corporate Pollution Disclosures Included in the Annual Financial Statements on Investors’ Decisions’. Advances in Public Interest Accounting, 1: 193–12.
11. Frost, G., 2001. An Investigation of the Introduction of Mandatory Environmental Reporting in Australia Sydney Working Paper The University of Sydney
12. Frost, G., Jones, S., Loftus, J., and Van der Laan, S., 2005. ‘A Survey of Sustainability Reporting Practices of Australian Reporting Entities’. Australian Accounting Review, 15: 89–5.
13. Global Reporting Initiative (GRI). 2006. Sustainability Reporting Guidelines G3, London: GRI.
14. Global Reporting Initiative (GRI). 2002. Sustainability Reporting Guidelines, Amsterdam: Global Reporting Initiative.
15. Gray, R., Kouhy, R., and Lavers, S., 1995. ‘Corporate Social and Environmental Reporting: A review of the literature and a longitudinal study of UK disclosure’. Accounting, Auditing and Accountability, 18(2): 47–7.
16. Guthrie, J., Corporate Social Accounting and Reporting: An Australian empirical study. paper presented to AAANZ Conference. Brisbane, Australia.
17. Guthrie, J., and Parker, L.D., 1989. ‘Corporate Social Reporting: A Rebuttal of Legitimacy Theory’. Accounting and Business Research, 19(76): 343–1.
18. Guthrie, J., and Parker, L.D., 1990. ‘Corporate Social Disclosure Practice: A comparative international analysis’. Advances in Public Interest Accounting, 3: 159–6.
19. Guthrie, J., Cuganesan, S., and Ward, L., 2007. ‘Extended Performance Reporting: Evaluating corporate social responsibility and intellectual capital management’. Issues in Social and Environmental Accounting, 1(1): 1–25.
20. Guthrie, J., Petty, R., Yongvanich, K., and Ricceri, F., 2004. ‘Using Content Analysis as a Research Method to Inquire into Intellectual Capital Reporting’. Journal of Intellectual Capital, 5(2): 282–93.
21. Hackston, D., and Milne, M.J., 1996. ‘Some Determinants of Social and Environmental Disclosures in New Zealand Companies’. Accounting, Auditing and Accountability Journal, 9(1): 77–108.
22. Holsti, O.R., 1969. Content Analsyis for the Social Sciences and Humanities, London: Addison‐Wesley.
23. IBIS World. 2004. ‘Top 500’. Business Review Weekly, April 29–May 19: 33–73.
24. James, D., 1999. ‘Accounting on the Web: Beyond the balance sheet’. Australia CPA, December: 22–23.
25. Krippendorff, K., 2004. Content Analysis: An Introduction to Its Methodology, London: Sage.
26. Lane, A., 1999. ‘At the Edge: Websites for 2000’. Australian CPA, December: 19–21.
27. Lodhia, S., 2004. ‘Corporate Environmental Reporting Media: A case for the world wide web’. Electronic Green Journal, 20: 1–10.
28. Neu, D., Warsame, H., and Pedwell, K., 1998. ‘Managing Public Impressions: Environmental disclosures in annual reports’. Accounting, Organisations and Society, 25(3): 265–82.
29. Petty, R., and Guthrie, J., 2000. ‘Intellectual Capital Literature Review: Measurement, reporting and management’. Journal of Intellectual Capital, 1(2): 155–176.
30. Ratanajongkol, S., Davey, H., and Low, M., ‘Corporate social reporting in Thailand: The news is all good and increasing’. Qualitative Research in Accounting and Management, 3(1)67–83.
31. RepuTex. 2004. ‘RepuTex Social Responsibility Ratings Criteria and Indicators’. viewed, 1st November 2004 http://www.reputex.com.au.
32. Roberts, R., 1992. ‘Determinants of Corporate Social Responsibility Disclosure: An application of stakeholder theory’. Accounting, Organisations and Society, 17(6): 595–612.
33. Staden, C., and Hooks, J., 2007. ‘A Comprehensive Comparison of Corporate Environmental Reporting and Responsiveness’. The British Accounting Review, 39: 197–210.
34. Tilt, C.A., 2001. ‘The Content and Disclosure of Australian Corporate Environmental Policies’. Accounting, Auditing and Accountability Journal, 14(2): 190–212.
35. Unerman, J., 2000. ‘Methodological Issues–Reflections on quantification in corporate social reporting content analysis’. Accounting Auditing and Accountability Journal, 13(5): 667–681.
36. Unerman, J., Guthrie, J., and Striukova, L., 2007. UK Reporting of Intellectual Capital, London: ICAEW.
37. United Nations Environmental Program, UNEP. 2002. Trust Us: The Global Reporters 2002 Survey of Corporate Sustainability Reporting, UK: Sustainability Ltd.
38. Wiseman, J., 1982. ‘An Evaluation of Environmental Disclosures Made in Corporate Annual Reports’. Accounting Organisations and Society, 7(1): 53–63.
39. Zeghal, D., and Ahmed, S.A., 1990. ‘Comparison of CSR Information Disclosure Media Used by Canadian Firms’. Accounting, Auditing and Accountability Journal, 3(1): 38–53.