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Abstract: Corporate social responsibility (CSR) is increasingly seen as an imperative for sustainable business and there is a growing literature on the effect of CSR on corporate reputation. Despite this, a pall of ambiguity and uncertainty remains around what CSR means and how it should be practiced. This paper offers a unique addition to the body of literature to date by revealing that CSR is an emerging industry in Australia, which is in the process of developing its own reputation as a set of business practices. The paper is based on exploratory qualitative research using a case study methodology. Interviews were conducted with key actors within the industry to investigate shared understandings of what CSR means, perceptions of CSR practice and of the industry as a whole, and who is involved in shaping these perceptions. The research revealed that the CSR industry in Australia is in its early stages of development and is therefore in need of increased internal cooperation if it is to develop a strong reputation. [Copyright &y& Elsevier]

Abstract: This paper examines how two countries on opposite sides of the world, Australia and Slovenia, are addressing corporate social responsibility (CSR) reporting issues. The authors see reporting as an important communication tool or channel which can ensure greater corporate transparency and enable a better engagement with multiple stakeholders. The paper aims to provide a review and a comparison of the CSR guidelines and reporting standards in both countries by which this communication is guided. In both countries, reporting is largely voluntary and appears to be driven by market pressures. However, differences appear in national culture as a driver with product, management and financial considerations influencing Australian reporting whereas Slovenian reporting is shaped by employee, community and environmental concerns. From Australian and Slovenian perspectives it seems to be important to increase reporting incentives in both countries and to connect and compare them to global reporting requirements. [Copyright &y& Elsevier]