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The changing trends of corporate social and environmental disclosure within the A ustralian gambling industry
Author(s) -
Loh Chin Moi,
Deegan Craig,
Inglis Robert
Publication year - 2015
Publication title -
accounting and finance
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.645
H-Index - 49
eISSN - 1467-629X
pISSN - 0810-5391
DOI - 10.1111/acfi.12075
Subject(s) - legitimacy , government (linguistics) , stakeholder , business , accounting , corporate social responsibility , environmental reporting , sample (material) , public relations , marketing , political science , politics , chromatography , philosophy , linguistics , chemistry , law
Abstract 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.