ฉันรัThis study examines intra-industry variation in CSR disclosure practice. Specifically, it
investigates whether companies from industry sub-sectors with different CSR profiles have
varying patterns of CSR disclosure. The industry analysed is the Australian food and beverage
industry. The paper finds that companies from industry sub-sectors with higher CSR
profiles engage in greater ‘symbolic’ disclosures. Further, the relationship between CSR
profile and disclosure strategy was found to be influenced also by the centrality of the CSR
issue under examination to the company’s business. While the small sample size limits
generalisability, these findings have implications for both CSR research and practice.กแปล