Master of Business

MASTER OF BUSINESS An Investigation Of Web-based Social And Environmental Disclosure Practices In The New Zealand Wine Industry A dissertation submitted in partial fulfilment of the requirements for the Master degree at Auckland University of Technology By: Qian Yang Academic Supervisors: Dr. Helen Tregidga Dr. Karin Olesen Senior Lecturers, Department of Accounting Auckland University of Technology 2010 ACKNOWLEDGEMENTS First and foremost, grateful acknowledgement is made to my supervisors, Dr. Helen Tregidga and Dr. Karin Olesen, for giving me the opportunity and support to do this research. Thank you both for your valuable time, guidance, stimulating suggestions and support throughout this research. Without their consistent and professional advice, impressive kindness and patience, this study could not have reached its present form. I would like to express my appreciation towards to the senior lecturer Elizabeth Turner, my English language supervisor, for her help and patience with my English. I am also deeply indebted to Dr. Ken Hyde and Dr. Bill Doolin, for their expertise and knowledge in the Research Methodology class at AUT, which helps me to academically prepare for this research. I feel grateful to the Faculty of Business at AUT for giving me the permission to complete the Master of Business major in accounting, to carry out the necessary research study and to use facilities and resources from the AUT. Lastly but not the least, I would like to thank my parents and my homestay family, who have always helped me out of difficulties. Without their continuous support and encouragement, I would not have been able to achieve my goal. I Table of Contents ACKNOWLEDGEMENTS ............................................................................................................................ I List of Tables ............................................................................................................................................... V List of Figures ............................................................................................................................................ VI ATTESTATION OF AUTHORSHIP .......................................................................................................... VII ABSTRACT ................................................................................................................................................ VIII CHAPTER ONE: INTRODUCTION ........................................................................................................... 1 1.1 Background ..................................................................................................................................... 1 1.2 SED Practices in the NZ Wine Industry ...................................................................................... 3 1.3 Objectives and Research Questions........................................................................................... 5 1.4 Structure of the Study.................................................................................................................... 6 CHAPTER TWO: LITERATURE REVIEW ............................................................................................... 7 2.1 Introduction ..................................................................................................................................... 7 2.2 SED Practices ................................................................................................................................ 7 2.2.1 Definition of SED ................................................................................................................ 8 2.2.2 Driving Forces ..................................................................................................................... 8 2.2.3 Potential Issues of Social and Environmental Reporting .............................................. 9 2.3 SED and Websites ....................................................................................................................... 10 2.3.1 Stakeholders Pressures .................................................................................................. 10 2.3.2 Comparison of Websites and Hard Copy Reports in the Literature .......................... 11 2.4 Legitimacy theory ......................................................................................................................... 14 2.4.1 Social Contract .................................................................................................................. 15 2.4.1.1 What Is Legitimacy? ........................................................................................... 16 2.4.1.2 Legitimacy Gap ................................................................................................... 17 2.4.2 Managing Organisational Legitimacy ............................................................................ 18 2.4.2.1 The Importance of Disclosures to Legitimacy ................................................ 18 2.4.2.2 Legitimacy Strategy ........................................................................................... 19 2.4.3 Legitimacy Theory in SED Studies ................................................................................ 24 2.4.4 Legitimacy Theory and the Present Study .................................................................... 27 2.5 Conclusion and Research Questions ....................................................................................... 27 CHAPTER THREE: RESEARCH METHOD .......................................................................................... 29 3.1 Introduction ................................................................................................................................... 29 3.2 NZ Wine Industry Review ........................................................................................................... 29 3.2.1 Introduction ........................................................................................................................ 29 3.2.2 The Development of the New Zealand Wine Industry ................................................ 29 3.2.2.1The Nineteenth Century ..................................................................................... 29 3.2.2.2 The Twentieth Century ....................................................................................... 30 3.2.2.3 The Twenty First Century .................................................................................. 31 3.2.3 The Composition of the NZ Wine Industry .................................................................... 33 3.2.4 Industry Structure ............................................................................................................. 34 3.2.5 How does the Wine Industry Operate in NZ ................................................................. 36 3.2.5.1 Employment and Contribution to Economy .................................................... 36 II 3.2.5.2 Wine Tourism ...................................................................................................... 37 3.2.5.3 Export Sales ........................................................................................................ 38 3.2.6 Conclusion ......................................................................................................................... 39 3.3 Data Selection and Collection .................................................................................................... 39 3. 4 Method of Data Analysis ............................................................................................................ 43 3.4.1 Level of Disclosures in SED ............................................................................................ 43 3.4.1.1 Number of Wine Producers Disclosing SED ........................................................... 43 3.4.1.2 The Volume of Disclosure ................................................................................. 45 3.4.2 Content of Disclosures in SED ....................................................................................... 46 3.4.2.1 Content Analysis ................................................................................................. 46 3.4.3.2 Technical Requirements of Content Analysis ................................................. 47 3.4.2.3 Limitations of Content Analysis ........................................................................ 56 3.4.3 Insight from Legitimacy Theory ...................................................................................... 56 3.4.3.1 Level of Disclosures in SED ............................................................................. 57 3.4.3.2 Content of Disclosures in SED ......................................................................... 58 3.5 Conclusion .................................................................................................................................... 58 CHAPTER FOUR: FINDINGS.................................................................................................................. 60 4.1 Introduction ................................................................................................................................... 60 4.2 SED and the NZ wine industry ................................................................................................... 60 4.2.1 Level of Disclosures in SED by the Wine Industry Body ...........................................

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