Corporate Social Responsibility Reporting through the Lens of ISO 26000: A Case of Malawian Quoted Companies

Lipunga, Andrew Munthopa

doi:10.5539/ibr.v8n2p28

Cited by 7 publications

(11 citation statements)

References 18 publications

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“…Finally, Although a similar research has been conducted in developing countries such as Bangladesh (Islam and Islam, 2018), Malawi (Lipunga, 2015), and Indonesia (Adhariani and de Villiers, 2018), results cannot be expected to be the same in Mauritius due to significant contextual differences in terms of corporate reporting, the use of corporate information and the corporate culture.…”

Section: Literature Reviewmentioning

confidence: 88%

“…However, prior studies on IR in the African context are rare except for South Africa where a number of empirical studies exist (Ahmed Haji and Anifowose, 2016;Steyn, 2014;Atkins and Maroun, 2015;Setia, Abhayawansa, Joshi, & Huynh, 2015;Ahmed Haji and Anifowose, 2017;Hossain, 2016, McNally, Cerbone, &Maroun 2017). Little in other developing countries such as Islam and Islam (2018) (Bangladesh) and Lipunga (2015) (Malawi). The mainstream of empirical studies have utilized evidence from UK, US, Europe and Asia.…”

Section: Introductionmentioning

confidence: 99%

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Integrated Reporting: The Changing Nature of Accounting Profession

Bachoo¹

2018

AFR

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Integrated Reporting (IR) is a new concept which has been receiving considerable attention from the global community since the formation of the International Integrated Reporting Council (IIRC) in 2010. Mauritius is a fast developing country where IR has gained growing traction over the last three years. It is important to understand the potential for IR in this island where sustainable development must be central to economic thinking as the island state has to preserve its resources in the long run. The purpose of this paper to find out the organizational benefits and implementation challenges of preparing an Integrated Report in Mauritius. It is also extended to identify the knowledge and skills employers perceive relevant for future accounting graduates. A survey is carried out to extract responses from report preparers and other stakeholders (investors, analyst and auditors) from a wide range of industries in Mauritius, to explore their opinions regarding IR. Findings signify that IR is being adopted by a majority of companies in Mauritius, although it is a relatively new concept. A majority thinks IR is improving the current corporate reporting. However, the fear of divulging market and/ or price sensitive information is the main challenge facing the practices of IR in Mauritius. The findings may be useful to better understand the likely development of IR in developing markets, as most of the previous studies on IR focused on developed countries and South Africa.

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Section: Literature Reviewmentioning

confidence: 88%

Section: Introductionmentioning

confidence: 99%

Integrated Reporting: The Changing Nature of Accounting Profession

Bachoo¹

2018

AFR

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Section: Literature Reviewmentioning

confidence: 89%

Exploring the Organizational Benefits and Implementation Challenges of Preparing an Integrated Report in Mauritius

Bachoo¹,

Ahmad²

2018

FMIR

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Preface: Integrated Reporting (IR) is a new concept which has been receiving considerable attention from the global community since the formation of the International Integrated Reporting Council (IIRC) in 2010. Mauritius is a fast-developing country where IR has gained growing traction over the last three years. It is important to understand the potential for IR in this island where sustainable development must be central to economic thinking as the island state has to preserve its resources in the long run. Purpose: This paper aims to find out the organizational benefits and implementation challenges of preparing an Integrated Report in Mauritius. Methodology: A survey is carried out to extract responses from report preparers and other stakeholders (investors, analyst and auditors) from a wide range of industries in Mauritius. Findings: IR is being adopted by a majority of companies in Mauritius, although it is a relatively new concept. a majority thinks IR is improving the current corporate reporting. However, the fear of divulging market and/ or price sensitive information was the main challenge facing the practices of IR in Mauritius. Contribution: The study explores the opinions of various stakeholders regarding IR which have not been taken in Mauritius. The findings may be useful to better understand the likely development of IR in developing markets, as most of the previous studies on IR focused on developed countries and South Africa.

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“…For instance, Lipunga (2015) indicates that ISO 26000 provides environmental and social benefits to assist companies in accordance with environmental standards, especially on safety and health aspects of the society. By adopting ISO 26000 and CSRP among Malaysian automotive suppliers, the companies have a potential to increase competitive advantage and thus can assist in improving the quality of company management.…”

Section: Literature Reviewmentioning

confidence: 99%

CSR practices, ISO 26000 and performance among Malaysian automotive suppliers

Fuzi

Habidin

Hibadullah

et al. 2017

SRJ

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Purpose The purpose of this study is to examine the relationship between corporate social responsibility (CSR) practices, ISO 26000 and corporate social responsibility performance (CSRP) among Malaysian automotive suppliers. Design/methodology/approach For this research purpose, 400 questionnaires were given simultaneously to each Proton and Perodua automotive supplier by the researcher. In all, 288 sets of questionnaire were successfully collected, which showed a 72 per cent response rate for the 400 questionnaires distributed to Proton and Perodua automotive suppliers. In this study, the structural equation modeling (SEM) technique was utilized to perform the required statistical analysis of the data survey. To test the reliability and validity of the instruments, exploratory factor analysis, reliability analysis and confirmatory factor analysis were performed. Findings The findings indicate that the relationship between CSR practices and CSRP was positive and significant, and the relationship between CSR practices and ISO 26000 was also positive and significant. ISO 26000 has a direct positive and significant relationship with CSRP. Therefore, ISO 26000 mediates the relationship between CSR practices and CSRP. The results indicate that ISO 26000 could be considered as a partial mediator. Therefore, the impact of implementation of CSR practices on performance increases with ISO 26000 as a mediator among Malaysian automotive suppliers. Practical implications This research provides important guidelines for automotive and related companies to implement CSR practices and ISO 26000 to improve CSRP. Malaysian automotive suppliers may need to consider the measurement of CSR practices, ISO 26000 and CSRP as beneficial to their company. Based on the findings, Malaysian automotive suppliers can apply the ISO 26000 as the guideline for CSR practices to increase the CSRP. Originality/value This research makes a new contribution to ISO 26000 between CSR practices and CSRP, especially for Malaysian automotive suppliers, by using the SEM technique. This research provides important information for decision-makers involved in CSR practices, ISO 26000 and CSRP implementation and also provides useful reference for future researchers in this research area.

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Corporate Social Responsibility Reporting through the Lens of ISO 26000: A Case of Malawian Quoted Companies

Cited by 7 publications

References 18 publications

Integrated Reporting: The Changing Nature of Accounting Profession

Integrated Reporting: The Changing Nature of Accounting Profession

Exploring the Organizational Benefits and Implementation Challenges of Preparing an Integrated Report in Mauritius

CSR practices, ISO 26000 and performance among Malaysian automotive suppliers

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