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Contributing barriers to corporate social and environmental responsibility practices in a developing country: A stakeholder perspective

Md Moazzem Hossain (School of Management and Governance, Murdoch Business School, Murdoch University, Perth, Australia)
Manzurul Alam (School of Management and Governance, Murdoch Business School, Murdoch University, Perth, Australia)
Angela Hecimovic (The University of Sydney Business School, The University of Sydney, Sydney, Australia)
Mohammad Alamgir Hossain (School of Business, IT and logistics, RMIT University, Melbourne, Australia)
Aklema Choudhury Lema (School of Accounting, Curtin University, Perth, Australia)

Sustainability Accounting, Management and Policy Journal

ISSN: 2040-8021

Article publication date: 3 May 2016

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Abstract

Purpose

The purpose of this study is to explore the contributing barriers to corporate social and environmental responsibility (CSER) practices. In particular, this study focuses on non-managerial stakeholders’ perceptions of the barriers to CSER practices in a developing country context. The study also investigates the current initiatives undertaken by the different stakeholders, such as government, non-governmental organisations (NGOs) and regulators.

Design/methodology/approach

The study takes a qualitative approach, undertaking semi-structured in-depth interviews with 26 participants from NGOs, the media, regulatory authorities, government departments, shareholders, trade union leaders and customers.

Findings

The views of stakeholder groups were analysed to identify the contributing barriers to CSER practices. The findings of the study reveal that corruption and politics, lack of coordination, lack of government initiatives and unsatisfactory implementation of laws are perceived as the major barriers that hinder CSER practices in Bangladesh. The study also found a lack of awareness amongst various stakeholder groups regarding the influential role CSER plays in promoting sustainable development. The current initiatives undertaken by various stakeholders to improve CSER practices were limited but growing.

Research Limitations/implications

The study utilises the stakeholder theory to examine the role of stakeholders, rather than managers, in relation to CSER practice in Bangladesh. The findings may provide impetus for mitigating CSER barriers in a developing country context.

Originality/value

This study is one of the few engagement-based studies to explore the non-managerial stakeholders’ views on CSER in a developing country context.

Keywords

Citation

Hossain, M.M., Alam, M., Hecimovic, A., Alamgir Hossain, M. and Choudhury Lema, A. (2016), "Contributing barriers to corporate social and environmental responsibility practices in a developing country: A stakeholder perspective", Sustainability Accounting, Management and Policy Journal, Vol. 7 No. 2, pp. 319-346. https://doi.org/10.1108/SAMPJ-09-2014-0056

Publisher

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Emerald Group Publishing Limited

Copyright © 2016, Emerald Group Publishing Limited

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