The changing trends of corporate social and environmental disclosure within the Australian gambling industry. (21st March 2014)

• Record Type: Journal Article
• Authors: Loh, Chin Moi; Deegan, Craig; Inglis, Robert; Monroe, Gary
• Is Part Of: Accounting and finance. Volume 55:Number 3(2015:Sep.)
• Page Start: 783
• Page End: 823
• Publication Date: 2014-03-21
• Subjects: Accounting -- Periodicals; Finance -- Periodicals; 657.05
• DOI: 10.1111/acfi.12075
• Languages: English
• ISSNs: 0810-5391

Abstract

<abstract abstract-type="main" id="acfi12075-abs-0001"> <title>Abstract</title> <p>This study examines how the corporate social and environmental disclosure (CSD) practices of a sample of gambling companies operating within Australia appears to change around the time of three specific interrelated Australian government initiatives; the <italic>Productivity Commission, 1999, Australia's Gambling Industries, Report No. 10</italic>, the subsequent establishment of the <italic>Ministerial Council on Gambling</italic> and the MCG‐initiated <italic>National Framework on Problem Gambling</italic>. Drawing upon three complementary theories, namely legitimacy, stakeholder and institutional theory, our analysis of the extent and type of CSD in the annual reports of gambling companies over a 15 year period suggests that CSD is a response to social pressures created around the time of these initiatives.</p> </abstract>