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

Citation

Loh, CM and Deegan, C and Inglis, R, The changing trends of corporate social and environmental disclosure within the Australian gambling industry, Accounting and Finance, 55 pp. 783-823. ISSN 0810-5391 (2015) [Refereed Article]

Copyright Statement

Copyright 2014 AFAANZ

DOI: doi:10.1111/acfi.12075

Abstract

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.

Item Details

Item Type:Refereed Article
Keywords:corporate social and environmental disclosure, gambling organisations, problem gambling, legitimacy theory, stakeholder theory, institutional theory
Research Division:Commerce, Management, Tourism and Services
Research Group:Accounting, auditing and accountability
Research Field:Accounting theory and standards
Objective Division:Expanding Knowledge
Objective Group:Expanding knowledge
Objective Field:Expanding knowledge in commerce, management, tourism and services
UTAS Author:Deegan, C (Mr Craig Deegan)
ID Code:138420
Year Published:2015
Web of Science® Times Cited:25
Deposited By:Accounting and Corporate Governance
Deposited On:2020-04-07
Last Modified:2020-06-12
Downloads:0

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