Examining CSR disclosure strategies within the Australian food and beverage industry
研究了澳大利亚食品饮料行业内部不同子行业的企业社会责任披露差异，发现高CSR形象的公司更多进行象征性披露，且披露策略受CSR问题与公司业务相关性的影响。
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.