The purpose of this paper is to extend the discussion of how CSR disclosure varies across industries to how it might vary
within industries. This is important as a focus on CSR disclosures at the level of the industry sector and no further, be this for
purposes of CSR disclosure guidelines, government policy or research, risks a homogenisation of organisations and the CSR
issues they face. For developers of CSR disclosure guidelines and government policy, a potential consequence is relevance to
some firms only but not others within the same industry. For researchers examining CSR disclosure, one implication might