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

journal contribution
posted on 2023-05-20, 13:29 authored by Loh, CM, Craig DeeganCraig Deegan, Inglis, R
This study examines how the corporate social and environmental disclosure (CSD) practices of a sample of gambling companies operating within Australiaappears to change around the time of three specific interrela ted Australiangovernment initiatives; the Productivity Commission, 1999, Australia’s GamblingIndustries, Report No. 10, the subsequent establishment of the MinisterialCouncil on Gambling and the MCG-initiated National Framework on ProblemGambling. Drawing upon three complementary theories, namely legitimacy,stakeholder and institutional theory, our analysis of the extent and type of CSDin the annual reports of gambling companies over a 15 year period suggests thatCSD is a response to social pressures created around the time of these initiatives.

History

Publication title

Accounting and Finance

Volume

55

Pagination

783-823

ISSN

0810-5391

Department/School

TSBE

Publisher

Wiley-Blackwell Publishing Asia

Place of publication

Australia

Rights statement

Copyright 2014 AFAANZ

Repository Status

  • Restricted

Socio-economic Objectives

Expanding knowledge in commerce, management, tourism and services

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