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Article
Publication date: 1 March 1998

A.R. Momin

Development theory emerged as an important concern during the post‐World War II era. Though the 1950s witnessed the demise of colonialism, Western hegemony continued to exercise an

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Abstract

Development theory emerged as an important concern during the post‐World War II era. Though the 1950s witnessed the demise of colonialism, Western hegemony continued to exercise an overbearing influence not only on global economic and political affairs but also on ideas, theories and cultural patterns. Thus, the initial phase of development theory was dominated by a pronounced Eurocentric bias. Notwithstanding the fact that the Western model of development grew out of a specific historical and cultural experience, it came to be posited as a universal project. For over two decades it held sway over the fortunates of both the developed and the developing countries. However, from the 1970s onwards the magical aura surrounding the Western model began to wear off. The adverse consequences of the project of modernity and development in the technologically advanced countries of the West as well as in the Third World countries became too glaring to be covered up. The disenchantment with the Western model of development led to a search for alternative perspectives and strategies. Furthermore, the whole notion of development has come to be subjected to a thorough‐going critique.

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Humanomics, vol. 14 no. 3
Type: Research Article
ISSN: 0828-8666

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Article
Publication date: 2 May 2017

Md Moazzem Hossain, Mahmood Ahmed Momin, Anna Lee Rowe and Mohammed Quaddus

The purpose of this paper is to explore corporate social and environmental reporting (CSER) practices and motivations in Bangladesh.

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Abstract

Purpose

The purpose of this paper is to explore corporate social and environmental reporting (CSER) practices and motivations in Bangladesh.

Design/methodology/approach

Using a mixed-methods approach, the paper attempts to understand what corporate social and environmental issues Bangladeshi firms are reporting and why. The paper first explores the motivations for CSER in line with O’Dwyer’s (2003) proposed classifications of proactive and reactive motivations through interviews and frames its findings using stakeholder theory. To provide a more holistic view, content analysis adapted from CSR Asia (2008) categorization (broadly guided by GRI) was conducted to enhance findings from engagement-based interviews with managers.

Findings

The paper finds that “community investment and development” and “governance codes and policies” received the highest amount of disclosure, while the least amount of disclosure was found in the “workplace/human rights” category. Although a philanthropic tone was found behind “community investment”, such as poverty alleviation activities, disclosure in this area is mostly motivated by proactive rationales with enlightened self-interest and image-building activities. In terms of reactive motivations underpinning CSER, the paper finds that companies also report reactively to reduce pressure from powerful stakeholders such as international buyers and government agencies. Contrary to other studies regarding reactive motivations, the authors argue that a director’s proactive motivation is the prime determinant of CSER in a developing country. They also argue that low-level disclosures on workplace environment/human rights need to be given more importance by policymakers, management and other relevant stakeholders.

Originality/value

To the best of the authors’ knowledge, the study is one of the few engagement-based field studies that uses a mixed-methods approach to seek managerial perspectives in an attempt to understand CSER practices in an emerging country context.

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Sustainability Accounting, Management and Policy Journal, vol. 8 no. 2
Type: Research Article
ISSN: 2040-8021

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Publication date: 16 September 2022

Amina Mohamed Buallay

This chapter discusses and investigates the sustainability reporting across different sectors. The first section discusses and investigates the relationship between sustainability…

Abstract

This chapter discusses and investigates the sustainability reporting across different sectors. The first section discusses and investigates the relationship between sustainability reporting and primary sector's performance (Agriculture and Food Industries Sector and Energy Sector). The second section discusses and investigates the relationship between sustainability reporting and secondary sector's performance (Manufacturing Sector). The final section discusses and investigates the relationship between sustainability reporting and tertiary sector's performance (Banks and Financial Services Sector, Retail Sector, Telecommunication and Information Technology Sector, and Tourism Sector).

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Article
Publication date: 3 August 2015

Md Moazzem Hossain, Manzurul Alam, Muhammad Azizul Islam and Angela Hecimovic

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

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Abstract

Purpose

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.

Design/methodology/approach

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.

Findings

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.

Research limitations/implications

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.

Originality/value

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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Qualitative Research in Accounting & Management, vol. 12 no. 3
Type: Research Article
ISSN: 1176-6093

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Article
Publication date: 27 October 2020

Venancio Tauringana

The aim of the study is to investigate managerial perception-based determinants of the adoption of sustainability reporting (SR) by companies in Uganda.

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Abstract

Purpose

The aim of the study is to investigate managerial perception-based determinants of the adoption of sustainability reporting (SR) by companies in Uganda.

Design/methodology/approach

This study is cross-sectional. Data were collected through a questionnaire survey of 194 companies belonging to the Uganda Manufacturers Association (UMA) and were analysed using multiple regression analysis.

Findings

The findings suggest that lack of expertise, lack of training and negative attitudes/beliefs towards SR are significant and negative determinants of the adoption of SR. The results also show that resources, free training and support and positive attitudes/beliefs towards SR are significantly and positively associated with the likelihood of the adoption of SR. Lack of time, lack of legal requirements and lack of stakeholder pressure are not significant determinants of the adoption of SR.

Research limitations/implications

Since the results are based on a questionnaire survey, they may suffer from issues associated with self-reporting data such as consistency seeking, self-enhancement and self-presentation, which may affect the reliability of the data. Nonetheless, the findings imply that there is a need to sensitise, provide free training and support for companies to engage with SR.

Practical implications

There is a need to sensitise, train and provide support for free to encourage companies to engage with SR.

Originality/value

This study contributes to the literature on managerial perception-based determinants of the adoption of SR by extending the analyses using a multivariate approach. This enhances our understanding of how the determinants interact to explain the adoption of SR by companies in developing countries.

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Journal of Accounting in Emerging Economies, vol. 11 no. 2
Type: Research Article
ISSN: 2042-1168

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Publication date: 17 April 2018

Yousuf Kamal

This chapter investigates the perceptions of social audit within the context of the garment companies of Bangladesh. The chapter highlights two recent incidents that claimed the…

Abstract

Purpose

This chapter investigates the perceptions of social audit within the context of the garment companies of Bangladesh. The chapter highlights two recent incidents that claimed the lives of about 1,300 garment workers in Bangladesh. Based on the fact that Western clothing brands use social audits before sourcing their products from Bangladesh, this chapter investigates if any real change happens as a result of the information provided in the social audit reports.

Methodology/approach

The insights were gathered through conducting personal interviews with managers of social audit firms, corporate managers and various stakeholders of the textile and garment companies of Bangladesh. This chapter used the accountability theory to understand the perceptions of social audit.

Findings

The chapter finds that different stakeholders have different perspectives regarding social audits. The high-profile catastrophes within the supply chain garment factories of Bangladesh provided evidence that social audits did not help prevent such catastrophes in a different socio-economic context. The results have revealed stakeholder dissatisfaction with the procedures and content of social audits. It also finds that there is an expectation gap between the preparers and users of social audit reports.

Practical implications

The insights provided in this chapter would benefit garment manufacturers of developing countries and relevant stakeholders to demonstrate more accountability while conducting a social audit.

Originality/value

This is the first known chapter investigating stakeholders’ perceptions of social audit within the context of a developing country. More importantly, it focuses on responsible corporate behaviour in a socially sensitive industry.

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Article
Publication date: 21 March 2016

Teerooven Soobaroyen and Jyoti Devi Mahadeo

– The purpose of this paper is to analyse changes in community disclosures by listed companies in Mauritius.

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Abstract

Purpose

The purpose of this paper is to analyse changes in community disclosures by listed companies in Mauritius.

Design/methodology/approach

The authors carried out a quantitative and qualitative assessment of annual report disclosures over the period 2004-2010. In particular, the authors consider the influence of a corporate governance code and a government intervention to first persuade and subsequently mandate corporate social responsibility investment (known as a “CSR Levy”).

Findings

From a predominantly limited and neutral form of communication, narratives of community involvement morph into assertive and rhetorical statements, emphasising commitment, permanency and an intimate connection to the community and a re-organisation of activities and priorities which seek to portray structure and order in the way companies deliver community interventions. Informed by Gray et al.’s (1995) neo-pluralist framework and documentary evidence pertaining to the country’s social, political and economic context, the authors relate the change in disclosures to the use of corporate impression management techniques with a view to maintain legitimacy and to counter the predominant public narrative on the insufficient extent of community involvement by local companies.

Research limitations/implications

The authors find that community disclosures are not only legitimating mechanisms driven by international pressures but are also the result of local tensions and expectations.

Originality/value

This study provides evidence on forms of “social” – as opposed to environmental – disclosures. Furthermore, it examines a unique setting where a government enacted a legally binding regime for greater corporate social involvement.

Details

Accounting, Auditing & Accountability Journal, vol. 29 no. 3
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 30 October 2020

Venancio Tauringana

The purpose of this paper is threefold. First, it aims to identify managerial perceptions-based research determinants of sustainability reporting. Second, it sets out to evaluate…

1983

Abstract

Purpose

The purpose of this paper is threefold. First, it aims to identify managerial perceptions-based research determinants of sustainability reporting. Second, it sets out to evaluate the impact of the Global Reporting Initiative (GRI) efforts in increasing SR in developing countries. Third, the researcher argues for the adoption of management perceptions research evidence-based practices (EBP) to address SR challenges in developing countries.

Design/methodology/approach

The study was undertaken using a desk-based review of management perceptions-based research literature on the determinants of SR. The impact of GRI efforts in increasing adoption of SR was undertaken through both desk-based research and descriptive analysis of data obtained from the GRI database from 2014 to 2019 relating to 107 developing countries. The call for the adoption of management perceptions research EBP is based on a critical analysis of both the management perceptions of the determinants of SR research and evaluation the impact of GRI efforts to increase SR in developing countries.

Findings

Training, legislation, issuing of guidance, stakeholder pressure, awareness campaigns, market and public pressure were identified as some of the determinants of SR. The evaluation of the impact of GRI efforts shows they had limited impact on increasing SR in developing countries. Research needed to adopt management perceptions research EBP is identified.

Research limitations/implications

This study is conceptual. Management perceptions-based research is needed in more developing countries to better understand the determinants of SR and identify the most effective policies or practices to address related challenges.

Originality/value

The findings contribute to the calls to make academic research more relevant to policy formulation. In particular, the proposal for research needed to inform EBP adoption to address SR challenges in developing countries is new.

Details

Journal of Accounting in Emerging Economies, vol. 11 no. 2
Type: Research Article
ISSN: 2042-1168

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Article
Publication date: 31 May 2013

Anthony R. Bowrin

This paper aims to examine the extent to which publicly‐listed Caribbean companies provide social and environmental disclosures (SED), and the factors related to their disclosure…

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Abstract

Purpose

This paper aims to examine the extent to which publicly‐listed Caribbean companies provide social and environmental disclosures (SED), and the factors related to their disclosure practices. It is motivated by the dearth of studies of SED among publicly listed Caribbean firms.

Design/methodology/approach

All 55 companies with common shares listed on the main tier of one of the three major Caribbean stock exchanges in December 2010 were included in the study. The comprehensiveness of SED was measured using an unweighted 43‐item disclosure index. The research hypotheses were examined using multiple regression analysis.

Findings

The level of SED in the Caribbean was relatively low (M=33.7 per cent, SD=25.3 per cent). The amount of SED was positively related to firm size, industry affiliation, foreign influence and organizational culture. Firm profitability, national culture, importance of public equity financing, gender diversity, and director independence were not statistically related to SED comprehensiveness.

Practical implications

To promote the consideration of sustainability issues in national, corporate and individual investment and administration decisions, Caribbean governments may need to implement incentives for public companies to participate in targeted development initiatives and to provide more comprehensive social and environmental disclosures.

Originality/value

This is the first study to examine the comprehensiveness and determinants of SED by publicly‐listed Caribbean companies.

Details

Social Responsibility Journal, vol. 9 no. 2
Type: Research Article
ISSN: 1747-1117

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Article
Publication date: 6 November 2018

Hanh Thi Song Pham and Hien Thi Tran

This paper aims to investigate the effects of board model and board independence on corporate social responsibility (CSR) disclosure of multinational corporations (MNCs).

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Abstract

Purpose

This paper aims to investigate the effects of board model and board independence on corporate social responsibility (CSR) disclosure of multinational corporations (MNCs).

Design/methodology/approach

The authors developed an empirical model in which CSR disclosure is the dependent variable and board model (two-tier vs one-tier), board independence (a proportion of independent directors on a board) and the interaction variable of board model and board independence together with several variables conventionally used as control variables are independent variables. The authors collated the panel dataset of 244 Fortune World’s Most Admired (FWMA) corporations from 2005 to 2011 of which 117 MNCs use the one-tier board model, and 127 MNCs use the two-tier board model from 20 countries. They used the random-effect regression method to estimate the empirical models with the data they collated and also ran regressions on the alternative models for robustness check.

Findings

The authors found a significantly positive effect of a board model on CSR disclosure by MNCs. Two-tier MNCs tend to reveal more CSR information than one-tier MNCs. The results also confirm the significant moderating impact of board model on the effect of board independence on CSR disclosure. The effect of board independence on CSR disclosure in the two-tier board MNCs tends to be higher than that in the one-tier board MNCs. The results do not support the effect of board independence on CSR disclosure in general for all types of firms (one-tier and two-tier board). The impact of board independence on CSR disclosure is only significant in two-tier board MNCs and insignificant in one-tier board MNCs.

Practical implications

The authors advise the MNCs who wish to improve CSR reporting and transparency to consider the usage of two-tier board model and use a higher number of outside directors on board. They note that once a firm uses one-tier model, number of IDs on a board does not matter to the level of CSR disclosure. They advise regulators to enforce an application of two-tier board model to improve CSR reporting and transparency in MNCs. The authors also recommend regulators to continue mandating publicly traded companies to include more external members on their boards, especially for the two-tier board MNCs.

Originality/value

This paper is the first that investigates the role of board model on CSR disclosure of MNCs.

Details

Multinational Business Review, vol. 27 no. 1
Type: Research Article
ISSN: 1525-383X

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