A multi-level institutional perspective of corporate social responsibility reporting: A mixed-method study

Khan, Majid; Lockhart, James; Bathurst, Ralph

doi:10.1016/j.jclepro.2020.121739

Cited by 51 publications

(61 citation statements)

References 98 publications

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“…Secondly, the protection of the environment and embedding of sustainability principles appears to be given more priority, with a .g. De Villiers and Van Staden, 2006;Mahadeo et al, 2011;Khan et al, 2020), due to (economic) development priorities, the controversial nature of some industries (e.g. oil, mining) and the links to the wider phenomenon of climate change.…”

Section: Evolution Of Csr Disclosuresmentioning

confidence: 99%

Exploring the evolving motives underlying corporate social responsibility (CSR) disclosures in developing countries: the case of “political CSR” reporting

Sorour

Shrives

El-Sakhawy

et al. 2020

AAAJ

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PurposeThis paper seeks to investigate to what extent (and why) CSR reporting in developing countries reflect instrumental and/or “political CSR” motivations and the types of organisational legitimacy sought in these circumstances.Design/methodology/approachWe adopt a theoretical framework based on neo-institutional theory, “political CSR” framework and types of organisational legitimacy. This interpretive research is set in the Egyptian context post-2011 revolution. We first carry out a content analysis of web disclosures for 40 banks in 2013 and 2016 to ascertain the nature of CSR activities and any changes over time. Second, we draw on 21 interviews to tease out the implications of the change in societal expectations due to the revolution and to deepen our understanding of the organisational motivations underlying CSR reporting.FindingsFollowing the 2011 revolution, the banks’ CSR reporting practices have gradually shifted from a largely instrumental “business-case” perspective towards a more substantive recognition of a wider set of societal challenges consistent with a political CSR perspective. Overall, the maintaining/gaining of legitimacy is gradually bound to the communication of accounts about the multi-faceted socially valued consequences or structures performed by banks. Our interview data shows that participants reflected on the legitimation challenges brought by the revolution and the limits of transactional strategies involving traditional constituents, with a preference for pursuing consequential and structural forms of moral legitimacy.Research limitations/implicationsThis study demonstrates a constructive shift by businesses towards engaging with the new social rules in response to sociopolitical changes and the need to achieve moral legitimacy. Hence, policymakers and stakeholders could consider engaging with different economic sectors to foster more transparent, accountable, and impactful CSR practices.Originality/valueWe highlight the implications of Scherer and Palazzo’s political CSR approach for accountability and CSR reporting. CSR reporting in some developing countries has typically been seen as peripheral or a symbolic exercise primarily concerned with placating stakeholders and/or promoting shareholders’ interests. We suggest that researchers need to be instead attuned to the possibility of a blend of instrumental and normative motivations.

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Section: Evolution Of Csr Disclosuresmentioning

confidence: 99%

Exploring the evolving motives underlying corporate social responsibility (CSR) disclosures in developing countries: the case of “political CSR” reporting

Sorour

Shrives

El-Sakhawy

et al. 2020

AAAJ

View full text Add to dashboard Cite

show abstract

“…Las investigaciones sobre influencia institucional siguen vigentes y las más recientes, señalan una influencia de los modelos de estándares internacionales, regulaciones para determinadas industrias, presión de sectores empresariales en el reporte ambiental y búsqueda de mejorar la imagen pública, por lo que también resulta manifiesta la teoría de legitimidad (Khan et al, 2020;Madein, 2020).…”

Section: Teorías Sobre Reporte Medioambientalunclassified

“…Una vez más resulta visible el interés de legitimar sus actividades con las comunidades con quienes se relacionan y la búsqueda de mantener relaciones provechosas (Cormier et al, 2005;Deegan, 2002;Husillos, 2007;Mio et al, 2020;Simoni et al, 2020). El seguimiento de los estándares internacionales del GRI, y específicos para determinados sectores empresariales, señalaron una influencia institucional y un isomorfismo de seguir modelos similares de información de acuerdo con la actividad empresarial, como el caso de los sectores mineros, industrial y energía, por ejemplo (Aerts et al, 2006;De Villiers, y Alexander, 2014;Khan et al, 2020).…”

Section: Análisis Multivarianteunclassified

Análisis de información y factores de desempeño ambiental y de economía circular en empresas peruanas

Pajares

Nishii

2021

Comuni@cción

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Peruvian companies with significant sustainability impact have a significant development in their environmental information. Based on this, this research aims to analyze the level of disclosure of environmental performance information according to the Global Reporting Initiative (GRI) and circular economy (CE) practices. Similarly, determine its relationship with the size and business sector for those companies that published their sustainability report, and analyze the results within the framework of legitimacy and institutional theories. A quantitative investigation was carried out by means of a content analysis of the sustainability reports to determine the indices of the level of disclosure of said information, description and relationship of the variables indicated. This level of environmental disclosure is not met in all aspects of GRI. In fact, the results indicated greater compliance in the dissemination of environmental waste management, water, transport and regulatory compliance indicators, an institutional influence by type of business activity was observed. On the other hand, CE practices also did not show a high degree of disclosure, while input consumption reduction and waste management practices showed greater disclosure. The business sector presented a relationship with the level of environmental information, however, neither the size nor the sector of the companies were related to the CE information.

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“…Recently, the concept of CSR got more attention in developing countries (Khan et al, 2020). Although many scholars have already explored various CSR"s dynamics both in developing and developed world, however, still there is no specific demarcation in definition, approach, framework and application of this concept.…”

Section: Introductionmentioning

confidence: 99%

“…Guan and Pourjalali (2010), Gray et al (2015), Han et al (2010) and Kanagaretnam et al (2014) found that corporate management practices are affected by domestic culture. Number of studies (e.g., Uddin et al, 2018;Khan et al, 2020) have found a regular influence of the local institutions on CSR in developing countries. This variation in CSR activities and reporting open a new debate to find out the reasons of such variations among different nations and culture.…”

Section: Introductionmentioning

confidence: 99%

Cross Cultural Variations in Corporate Social Responsibility

Hayat

Khan

Malik

2021

RJSSER

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The aim of this study is to examine the fundamental factors that affect the understanding level of corporate social responsibility (CSR) across South Asian countries. CSR was measured by seven dimensions defined by ISO26000 and number of other indicators (e.g., education, religion, region) were employed to figure out cross-cultural impact. This research unveiled the basic but general trends about the concept of CSR. Majority of the respondents prioritized accountability, transparency and respect for stakeholder interests. Overall trends regarding every CSR dimension are leaded by master students and followed by doctoral students. On average scale, the followers of all the 3 leading religions (Buddhism, Hinduism and slam) in the region have similar inclination towards CSR concept; however, Christianity shows incomparable results. Bhutan is the only country where most educated people (PhD students) has given less importance to CSR actions as compare to other students’ groups. Overall, this study explores no perceptible discrepancies in the trends and pattern of CSR within South Asian region. This research presents the ground level understandings from the potential workforce (students) about the widespread concept of CSR. These results affirm the claims that educational institutes and course contents taught in South Asian region are still lagging behind in the race of literacy. Academia should not only upgrade their teaching method but also the course content in order to build the capacity of their potential workforce to resolve any problem in future. The results of this study are also important for international agencies, government and non-governmental organizations and other relevant institutions to understand the basic ‘know how’ of customized CSR approach across the countries.

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A multi-level institutional perspective of corporate social responsibility reporting: A mixed-method study

Cited by 51 publications

References 98 publications

Exploring the evolving motives underlying corporate social responsibility (CSR) disclosures in developing countries: the case of “political CSR” reporting

Exploring the evolving motives underlying corporate social responsibility (CSR) disclosures in developing countries: the case of “political CSR” reporting

Análisis de información y factores de desempeño ambiental y de economía circular en empresas peruanas

Cross Cultural Variations in Corporate Social Responsibility

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