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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, RThis 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 FinanceVolume
55Pagination
783-823ISSN
0810-5391Department/School
TSBEPublisher
Wiley-Blackwell Publishing AsiaPlace of publication
AustraliaRights statement
Copyright 2014 AFAANZRepository Status
- Restricted