Analysis of corporate social disclosure practices of Australian retail firms
by Suraiyah Akbar; Kamrul Ahsan
International Journal of Managerial and Financial Accounting (IJMFA), Vol. 6, No. 4, 2014

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.

Online publication date: Thu, 18-Dec-2014

The full text of this article is only available to individual subscribers or to users at subscribing institutions.

 
Existing subscribers:
Go to Inderscience Online Journals to access the Full Text of this article.

Pay per view:
If you are not a subscriber and you just want to read the full contents of this article, buy online access here.

Complimentary Subscribers, Editors or Members of the Editorial Board of the International Journal of Managerial and Financial Accounting (IJMFA):
Login with your Inderscience username and password:

Username:        Password:          Forgotten your password?

Want to subscribe?
A subscription gives you complete access to all articles in the current issue, as well as to all articles in the previous three years (where applicable). See our Orders page to subscribe.

If you still need assistance, please email subs@inderscience.com