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.
International Journal of Managerial and Financial Accounting, 2014 Vol.6 No.4, pp.375 - 396
Available online: 18 Dec 2014 *Full-text access for editors Access for subscribers Purchase this article Comment on this article