Do stakeholders or social obligations drive corporate social and environmental responsibility reporting? Managerial views from a developing country
Hossain, Md Moazzem, Alam, Manzurul, Islam, Muhammad Azizul, & Hecimovic, Angela (2015) Do stakeholders or social obligations drive corporate social and environmental responsibility reporting? Managerial views from a developing country. Qualitative Research in Accounting & Management, 12(3), pp. 287-314.
– The purpose of this study is to explore senior managers’ perception and motivations of corporate social and environmental responsibility (CSER) reporting in the context of a developing country, Bangladesh.
– In-depth semi-structured interviews were conducted with 25 senior managers of companies listed on the Dhaka Stock Exchange. Publicly available annual reports of these companies were also analysed.
– The results indicate that senior managers perceive CSER reporting as a social obligation. The study finds that the managers focus mostly on child labour, human resources/rights, responsible products/services, health education, sports and community engagement activities as part of the social obligations. Interviewees identify a lack of a regulatory framework along with socio-cultural and religious factors as contributing to the low level of disclosures. These findings suggest that CSER reporting is not merely stakeholder-driven, but rather country-specific social and environmental issues play an important role in relation to CSER reporting practices.
– This paper contributes to engagement-based studies by focussing on CSER reporting practices in developing countries and are useful for academics, practitioners and policymakers in understanding the reasons behind CSER reporting in developing countries.
– This paper addresses a literature “gap” in the empirical study of CSER reporting in a developing country, such as Bangladesh. This study fills a gap in the existing literature to understand managers’ motivations for CSER reporting in a developing country context. Managerial perceptions on CSER issues are largely unexplored in developing countries.
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|Item Type:||Journal Article|
|Keywords:||Bangladesh, Developing country, Corporate social and environmental responsibility reporting, Responsibility-driven|
|Subjects:||Australian and New Zealand Standard Research Classification > COMMERCE MANAGEMENT TOURISM AND SERVICES (150000) > ACCOUNTING AUDITING AND ACCOUNTABILITY (150100)|
|Divisions:||Current > QUT Faculties and Divisions > QUT Business School
Current > Schools > School of Accountancy
|Copyright Owner:||copyright 2015 Emerald Group Publishing Limited|
|Deposited On:||11 Dec 2015 01:59|
|Last Modified:||13 Dec 2015 23:11|
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