Akermanis authored a newspaper opinion piece saying it would be "unnecessary for a number of reasons" for a gay player to come out.
No AFL player has revealed he is homosexual, but his comments have provoked anger and claims of homophobia in the sport.
"Jason Akermanis article is based on his opinion and by no means does he speak for the club or AFL players as a whole," the Bulldogs said in a statement.
"The club do not agree with the views expressed by Jason Akermanis in relation to the potentially negative impact an openly gay footballer would have on a club.
'Catalyst for change'
"The intention of Jason's opinion piece was to highlight the issue of homophobia in AFL football, in the hope it would spark debate within the community and provide a catalyst for a change in attitudes.
"The Western Bulldogs welcome any person regardless of race, religion or sexual preference and any suggestion to the contrary ignores the tireless work the club and the AFL does in the community to open the doors of AFL football to all."
Akermanis wrote in his weekly Herald Sun column: "If a player wants to out himself, then I say good luck. But I believe the world of AFL footy is not ready for it...
"Imagine the publicity associated with a current player admitting he's gay. It would be international news and could break the fabric of a club."
Akermanis said an openly gay player could make his teammates uncomfortable.
And he said it wasn't the role of sport to lead the way in changing community attitudes.
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