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Examining CSR disclosure strategies within the Australian food and beverage industry

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  • Suresh Cuganesan
  • James Guthrie
  • Leanne Ward

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

  • Suresh Cuganesan & James Guthrie & Leanne Ward, 2010. "Examining CSR disclosure strategies within the Australian food and beverage industry," Accounting Forum, Taylor & Francis Journals, vol. 34(3-4), pages 169-183, September.
    • Handle: RePEc:taf:accfor:v:34:y:2010:i:3-4:p:169-183
    DOI: 10.1016/j.accfor.2010.07.001
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    Cited by:

    1. Remmer Sassen & Leyla Azizi, 2018. "Voluntary disclosure of sustainability reports by Canadian universities," Journal of Business Economics, Springer, vol. 88(1), pages 97-137, January.
    2. Cheng-Hung Tsai & Eugene Burgos Mutuc, 2020. "Evidence in Asian Food Industry: Intellectual Capital, Corporate Financial Performance, and Corporate Social Responsibility," IJERPH, MDPI, vol. 17(2), pages 1-21, January.
    3. Nadia Albu & Catalin Nicolae Albu & Madalina Dumitru & Valentin Florentin Dumitru, 2013. "Plurality or convergence in sustainability reporting standards?," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 15(Special 7), pages 729-742, November.
    4. Łukasz Matuszak & Ewa Różańska, 2017. "CSR Disclosure in Polish-Listed Companies in the Light of Directive 2014/95/EU Requirements: Empirical Evidence," Sustainability, MDPI, vol. 9(12), pages 1-18, December.
    5. Esther Ortiz-Martínez & Salvador Marín-Hernández, 2020. "European Financial Services SMEs: Language in Their Sustainability Reporting," Sustainability, MDPI, vol. 12(20), pages 1-20, October.
    6. Wei, Wei & Kim, Gaeul & Miao, Li & Behnke, Carl & Almanza, Barbara, 2018. "Consumer inferences of corporate social responsibility (CSR) claims on packaged foods," Journal of Business Research, Elsevier, vol. 83(C), pages 186-201.
    7. Quick, Reiner & Gauch, Kevin, 2021. "Is assurance on risk management systems relevant for bankers’ decisions?," Advances in accounting, Elsevier, vol. 55(C).
    8. Comyns, Breeda & Figge, Frank & Hahn, Tobias & Barkemeyer, Ralf, 2013. "Sustainability reporting: The role of “Search”, “Experience” and “Credence” information," Accounting forum, Elsevier, vol. 37(3), pages 231-243.
    9. Huang, Xiaobei “Beryl†& Watson, Luke, 2015. "Corporate social responsibility research in accounting," Journal of Accounting Literature, Elsevier, vol. 34(C), pages 1-16.
    10. 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 Limited, vol. 14(1), pages 2-29, July.
    11. Olaf Weber & Grace Saunders‐Hogberg, 2020. "Corporate social responsibility, water management, and financial performance in the food and beverage industry," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(4), pages 1937-1946, July.
    12. Amparo Baviera-Puig & Tomás Gómez-Navarro & Mónica García-Melón & Gabriel García-Martínez, 2015. "Assessing the Communication Quality of CSR Reports. A Case Study on Four Spanish Food Companies," Sustainability, MDPI, vol. 7(8), pages 1-22, August.
    13. Yunho Ji & Won Seok Lee & Joonho Moon, 2023. "Café Food Safety and Its Impacts on Intention to Reuse and Switch Cafés during the COVID-19 Pandemic: The Case of Starbucks," IJERPH, MDPI, vol. 20(3), pages 1-11, February.
    14. Lars Moratis & Max van Egmond, 2018. "Concealing social responsibility? Investigating the relationship between CSR, earnings management and the effect of industry through quantitative analysis," International Journal of Corporate Social Responsibility, Springer, vol. 3(1), pages 1-13, December.
    15. Ahmed Aboud & Ahmed Saleh & Yasser Eliwa, 2024. "Does mandating ESG reporting reduce ESG decoupling? Evidence from the European Union's Directive 2014/95," Business Strategy and the Environment, Wiley Blackwell, vol. 33(2), pages 1305-1320, February.
    16. Faruk Bhuiyan & Tarek Rana & Kevin Baird & Rahat Munir, 2023. "Strategic outcome of competitive advantage from corporate sustainability practices: Institutional theory perspective from an emerging economy," Business Strategy and the Environment, Wiley Blackwell, vol. 32(7), pages 4217-4243, November.
    17. Monica Fait & Dirk Meissner & Gian Luca Gregori & Filippo Monge & Valentina Cillo, 2022. "To act or to react? The role of responsiveness in corporate social performance disclosure in preventing plastic pollution in the travel and tourism sector," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 29(6), pages 2065-2082, November.
    18. Giang N. T. Nguyen & Tapan Sarker, 2018. "Sustainable coffee supply chain management: a case study in Buon Me Thuot City, Daklak, Vietnam," International Journal of Corporate Social Responsibility, Springer, vol. 3(1), pages 1-17, December.
    19. Rita Almeida & José Ángel Pérez-López & Rute Abreu, 2022. "Digital Corporate Social Responsibility Reporting in the Water Industry," Water Resources Management: An International Journal, Published for the European Water Resources Association (EWRA), Springer;European Water Resources Association (EWRA), vol. 36(11), pages 3929-3947, September.
    20. Sommer, Florian & Klink, Jeanette & Senkl, Daniela & Hartmann, Monika, 2015. "Determinants of Web-based CSR Disclosure in the Food Industry," International Journal on Food System Dynamics, International Center for Management, Communication, and Research, vol. 6(1), pages 1-8, January.
    21. Ioannis E. Nikolaou & Thomas A. Tsalis & Ioannis Kostakis & Fotini Stergiopoulou & Ifigeneia Athanasiadou & Georgios Lanaras-Mamounis & Konstantinos P. Tsagarakis, 2024. "Green Intellectual Capital: a critical factor to explain the relationship between corporate sustainable and financial performance," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 26(9), pages 22863-22884, September.

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