Contributing barriers to corporate social and environmental responsibility practices in a developing country: A stakeholder perspective
Sustainability Accounting, Management and Policy Journal
ISSN: 2040-8021
Article publication date: 3 May 2016
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
:Emerald Group Publishing Limited
Copyright © 2016, Emerald Group Publishing Limited