Managerial perceptions of  corporate sustainability reporting determinants in Nigeria

Nwobu, Obiamaka; Iyoha, F. O.; Owolabi, Akintola

doi:10.24052/jbrmr/v12is02/mpocsrdin

Cited by 19 publications

(39 citation statements)

References 13 publications

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“…In China, Zhao and Patten (2016) indicate that managers perceive the interplay of a variety of coercive, normative and mimetic pressures as influences on social and environmental disclosures. Nwobu et al (2018) report that, in Nigeria, initiation by the chief executive officer, investors' concern with long-term performance of the business, corporate governance code, employee training, Central Bank of…”

Section: Managerial Perceptionsmentioning

confidence: 99%

“…This is based on the assumption that training plays a crucial role in enhancing two of the primary sources of competitive advantage for a firm: its human capital and its organisational knowledge (Subramaniam and Youndt, 2005;Lopez-Cabrales et al, 2006). In Nigeria, Nwobu et al (2018) report that, among other factors, employee training motivates the adoption of SR. Therefore, we argue that companies whose employees do not receive training are less likely to adopt SR, leading to our second hypothesis: transparency, accountability and credibility, reduced legal risks and costs, and more ethical behaviour within the company and throughout its value chain.…”

Section: Expertisementioning

confidence: 99%

“…The last four questions sought to determine to what extent the six barriers identified in the literature (expertise, training, time, legal requirements, stakeholder pressure, and awareness) attitudes towards SR (positive and negative statements), resources and stakeholders all affected the likelihood of SR adoption. The choice of these main variables was based on the reviewed literature which suggests that these are the main qualitative factors that influence adoption of SR (e.g., de Villiers, 2003;Islam and Deegan, 2008;Mitchel and Hill, 2009;Belal and Cooper, 2011;Joudeh et al, 2018;Nwobu et al, 2018). Items were anchored on a 5-point Likert scale, indicating the extent of agreement, ranging from 1= not at all, to 5= to a great extent following prior studies (de Villiers, 2003;Nwobu et al, 2018).…”

Section: Questionnaire and Measuresmentioning

confidence: 99%

“…The choice of these main variables was based on the reviewed literature which suggests that these are the main qualitative factors that influence adoption of SR (e.g., de Villiers, 2003;Islam and Deegan, 2008;Mitchel and Hill, 2009;Belal and Cooper, 2011;Joudeh et al, 2018;Nwobu et al, 2018). Items were anchored on a 5-point Likert scale, indicating the extent of agreement, ranging from 1= not at all, to 5= to a great extent following prior studies (de Villiers, 2003;Nwobu et al, 2018). In terms of the demographic characteristics of respondents, the majority were aged between 26 and 45 years (about 61%) and were female (about 54%).…”

Section: Questionnaire and Measuresmentioning

confidence: 99%

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Sustainability reporting adoption in developing countries: managerial perception-based determinants evidence from Uganda

Tauringana

2020

JAEE

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PurposeThe aim of the study is to investigate managerial perception-based determinants of the adoption of sustainability reporting (SR) by companies in Uganda.Design/methodology/approachThis 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.FindingsThe 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/implicationsSince 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 implicationsThere is a need to sensitise, train and provide support for free to encourage companies to engage with SR.Originality/valueThis 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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Section: Managerial Perceptionsmentioning

confidence: 99%

Section: Expertisementioning

confidence: 99%

Section: Questionnaire and Measuresmentioning

confidence: 99%

Section: Questionnaire and Measuresmentioning

confidence: 99%

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Sustainability reporting adoption in developing countries: managerial perception-based determinants evidence from Uganda

Tauringana

2020

JAEE

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“…The relationship between foreign presence of a company and CSRR suggests that as companies expand their operations to foreign environments, there is tendency for them to incorporate developments that have been institutionalized in those environments (Nwobu, 2017). Beddewela & Herzig (2013) found that Sri Lankan subsidiaries' of multinationals disclosure behaviour (i.e.…”

Section: Literature Reviewmentioning

confidence: 99%

Corporate social responsibility reporting of international oil companies in Nigeria

Odera

James

Scott

et al. 2020

IJOES

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Purpose This study aims to identify factors influencing corporate social responsibility reporting (CSRR) practices of international oil companies (IOCs) in Nigeria. It aims at distinguishing CSRR levels by examining both the quantity and quality of reporting. Design/methodology/approach The paper analyses annual reports through content analysis. CSRR extent and type are measured by the number of sentences. CSRR are further classified into three subcategories according to whether they are negative, neutral or positive reports and then their proportions compared through descriptive analysis. Findings For the extent and quality of CSRR, community was the most reported category. The majority of the total CSRR in the IOCs is positive with little evidence of negative news. None of the IOCs in the sample reported on the environment in their annual reports. Research limitations/implications The measurement of CSRR focuses only on annual reports, without consideration of other reporting media such as standalone reports and corporate websites. CSRR are assumed to be voluntary for the companies and they may choose not to report any information in annual reports, as there are no regulations or reporting guidelines in Nigeria to be followed. Practical implications The results reveal the absence of environmental reporting in the CSRR of IOCs in Nigeria suggests that they are less concerned with meeting local demands for accountability. The study recommends the need for regulatory intervention on the part of the Nigerian Government. Social implications The findings of study indicate that predominant existence of positive CSRR news among all the IOCs suggests there’s an attempt to encourage stakeholders and the public to believe that they are conscious of society and the environment. Originality/value The main contribution of this study lies in identifying the factors that have led to diversity and uniqueness in CSRR in IOCs. As such, this study seeks to contribute to the development of understanding multiple factors that could give rise to changing patterns of CSRR.

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Sustainability performance reporting in Ghana: the views of SMEs

Owusu,

Tauringana,

Asare

2024

Small Enterprise Research

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Managerial perceptions of corporate sustainability reporting determinants in Nigeria

Abstract: This study investigated managerial perceptions of the determinants of sustainability reporting in Nigeria. The

Cited by 19 publications

References 13 publications

Sustainability reporting adoption in developing countries: managerial perception-based determinants evidence from Uganda

Sustainability reporting adoption in developing countries: managerial perception-based determinants evidence from Uganda

Corporate social responsibility reporting of international oil companies in Nigeria

Sustainability performance reporting in Ghana: the views of SMEs

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