Corporate social responsibility and development

Jamali, Dima; Samara, Georges; Hossary, Mohamad

doi:10.4324/9781315163338-12

Cited by 10 publications

(3 citation statements)

References 1 publication

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“…In the absence of any national accounting standards, Pakistan adopted International Accounting Standards immediately after their release in 1974. The corporate sector is generally weak and underdeveloped (Malik, 2014). Many businesses thrive in the informal or non-listed sector.…”

Section: The Context Of Pakistanmentioning

confidence: 99%

Institutional logics and practice variations in sustainability reporting: evidence from an emerging field

Mahmood

Uddin

2020

AAAJ

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PurposeThis paper aims to deepen the understanding of logics and practice variation in sustainability reporting in an emerging field.Design/methodology/approachThis paper adopts the institutional logics perspective and its conceptualization of society as an inter-institutional system as a theoretical lens to understand reasons for the presence of and variation in sustainability reporting. The empirical findings are based on analysis of 28 semi-structured interviews with significant social actors, and extensive documentary evidence focusing on eight companies pioneering sustainability reporting in Pakistan.FindingsThis paper confirms the presence of multiple co-existing logics in sustainability practices and lack of a dominant logic. Sustainability reporting practices are underpinned by a combination of market and corporate (business logics), state (regulatory logics), professional (transparency logics) and community (responsibility logics) institutional orders. It is argued that institutional heterogeneity (variations in logics) drives the diversity of motivations for and variations in sustainability reporting practices.Research limitations/implicationsThe paper offers a deeper theoretical explanation of how various logics dominate sustainability reporting in a field where the institutionalization of practice is in its infancy.Practical implicationsUnderstanding the conditions that influence the logics of corporate decision-makers will provide new insights into what motivates firms to engage in sustainability reporting. A broader understanding of sustainability reporting in emerging fields will foster its intended use to increase transparency, accountability and sustainability performance.Originality/valueThis paper contributes to relatively scarce but growing empirical research on emerging fields. Its major contribution lies in its focus on how multiple and conflicting institutional logics are instantiated at the organizational level, leading to wide practice variations, especially in an emerging field. In doing so, it advances the institutional logics debate on practice variations within the accounting literature.

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Section: The Context Of Pakistanmentioning

confidence: 99%

Institutional logics and practice variations in sustainability reporting: evidence from an emerging field

Mahmood

Uddin

2020

AAAJ

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confidence: 99%

The influence of government support over environmental protection investment on SMEs: R&D collaboration and financial aspects

Benito‐Hernández

Navarro

Priede-Bergamini

2022

Business Ethics Env & Resp

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In the academic context, the interest in environmental corporate social responsibility (ECSR) has fueled a growing body of research and publications in recent years, fitting well within the discussion of grand challenges (Eisenhardt et al., 2016). These grand challenges have become fundamental concerns, with wide interest in management literature, and a worldwide framing in the United Nations 2030 Agenda and its 17 aspirational goals for sustainable development (Jamali et al., 2019(Jamali et al., , 2021. Bansal and Roth (2000) define ECSR as a set of initiatives (including changes to the firm's products, processes, and policies) aimed at mitigating a firm's impact on the natural environment to address the environmental challenges that the world is facing. One of the principal lines of research analyses the main factors influencing firm environmental commitment (Sharma & Sharma, 2011). Bansal and Roth (2000) argue that examining why some firms embrace ecologically responsible initiatives supports organizational theorists to recognize these factors, allowing managers and policy makers to determine the relative effectiveness of the different mechanisms and measures implemented to promote sustainability. In a similar vein, Bansal (2005) claims that only through such research is it possible

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“…health and education. Factory workers in developing countries such as Pakistan are not fully aware of CSR policies (Malik, 2014). People do not have much information about firms' contributions to the well-being of society (Ehsan and Kaleem, 2012).…”

Section: Discussionmentioning

confidence: 99%

Investigating determinants of localised corporate social responsibility: evidence from Pakistan

Mohy-ud-Din

Azam

Haq

et al. 2021

SRJ

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Purpose This study aims to investigate the determinants of localised corporate social responsibility (LCSR) activities in Pakistan. The present study explores factors influencing the corporate sector to promote the welfare of local areas where the company has located its manufacturing plants. Design/methodology/approach The authors selected 100 companies listed on the Pakistan Stock Exchange. Data were collected from the companies’ financial reports issued from 2012 to 2017 (N = 700). The authors analysed the data using fixed- and random-effects regression models to test the factors influencing LCSR activities. Findings The findings indicate that directors’ ancestry significantly enhances LCSR. This implies that boards with a greater number of directors whose names indicate their relevant ancestry are more likely to engage in LCSR. Moreover, environmental-protection activity by the corporate sector promotes LCSR initiatives. However, Pakistan’s corporate sectors are not promoting the essential aspects of their workers’ welfare, e.g. health and education. Research limitations/implications The present study was limited to the directors’ ancestry, environmental corporate social responsibility (CSR), CSR for factory workers and donation. Other factors, such as culture and language, may play an important role in determining LCSR. Practical implications The results suggest that the Security and Exchange Commission of Pakistan should emphasise the importance of LCSR to develop rural areas and devise meaningful policy for CSR. These findings provide substantial evidence that regulators and policymakers should encourage the inclusion of LCSR by firms listed on the stock exchange to increase environmental protection through CSR policy. Originality/value To the best of the authors’ knowledge, this study is the first to explore the determinants of LCSR. Moreover, the present study investigates for the first time the influence of directors’ ancestry on rural development in any of Asia’s developing countries, including Pakistan. The findings of this study contribute theoretically and empirically to the literature.

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Corporate social responsibility and development

Cited by 10 publications

References 1 publication

Institutional logics and practice variations in sustainability reporting: evidence from an emerging field

Institutional logics and practice variations in sustainability reporting: evidence from an emerging field

The influence of government support over environmental protection investment on SMEs: R&D collaboration and financial aspects

Investigating determinants of localised corporate social responsibility: evidence from Pakistan

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