The changing trends of corporate social and environmental disclosure within the A ustralian gambling industry

This study examines how the corporate social and environmental disclosure ( CSD ) practices of a sample of gambling companies operating within A ustralia appears to change around the time of three specific interrelated A ustralian government initiatives; the P roductivity C ommission, 1999, A ustralia's G ambling I ndustries, R eport N o. 10 , the subsequent establishment of the M inisterial C ouncil on G ambling and the MCG ‐initiated N ational F ramework on P roblem G ambling . Drawing upon three complementary theories, namely legitimacy, stakeholder and institutional theory, our analysis of the extent and type of CSD in the annual reports of gambling companies over a 15 year period suggests that CSD is a response to social pressures created around the time of these initiatives.