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 mightbe the need to account for both industry and industry sub-sector when responding to Patten (2002) as noted above. Hence,
this paper sets out to explore the presence of intra-industry variation in CSR disclosure and disclosure strategies, through
examining CSR disclosure levels, type and strategies in a single industry