Title: Analysis of corporate social disclosure practices of Australian retail firms

Authors: Suraiyah Akbar; Kamrul Ahsan

Addresses: College of Business, RMIT University, Melbourne, Australia ' College of Business, Victoria University, Melbourne, Australia

Abstract: This study examines corporate social disclosure (CSD) practices of leading Australian retailers. We identify top 25 retailers in Australia and conduct content analysis of annual reports, sustainability reports and corporate websites. Analysis of CSD shows that retailers have diverse approaches to CSD with substantial variation in medium, extent, and content of disclosure. Only a few retailers incorporate CSD as an essential part of their business practice. Our research implies that the majority of leading Australian retailers need to improve their sustainability commitment.

Keywords: CSR; corporate social responsibility; CSD; corporate social disclosure; Australia; retailers; retail industry; annual reports; sustainability reports; corporate websites; sustainable development.

DOI: 10.1504/IJMFA.2014.066409

International Journal of Managerial and Financial Accounting, 2014 Vol.6 No.4, pp.375 - 396

Received: 12 Apr 2014
Accepted: 12 Aug 2014
Published online: 18 Dec 2014 *

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