Motivations for corporate social responsibility reporting by MNC subsidiaries in an emerging country: The case of Bangladesh

Momin, Mahmood Ahmed; Parker, Lee D.

doi:10.1016/j.bar.2013.06.007

Cited by 181 publications

(218 citation statements)

References 54 publications

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“…Like many other developing countries, the contextual settings of Pakistan are characterized by a unique socio-economic and political context. These include dependence on foreign aid, a lack of education, a lack of political will, a lack of resources, a lack of enforcement capabilities, and weak government structures [15][16][17]. Family is the dominant institutional order in a Pakistani society, followed by religion.…”

Section: Introductionmentioning

confidence: 99%

Does Corporate Governance Affect Sustainability Disclosure? A Mixed Methods Study

Mahmood

Kouser

Ali³

et al. 2018

Sustainability

192

154

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This research paper aims to understand the impact of corporate governance (CG) on economic, social, and environmental sustainability disclosures. This paper adopted an explanatory sequential mixed methods approach. The data regarding corporate governance and sustainability disclosure were collected from top 100 companies listed on the Pakistan Stock Exchange (PSE) for the period ranging from 2012 to 2015. In addition to the quantitative data, we collected qualitative data through interviews with five board members of different companies. Overall, our results indicate that CG elements enhance sustainability disclosures. This study concludes that a large board size consisting of a female director and a CSR committee (CSRC) is better able to check and control management decisions regarding sustainability issues (be they economic, environment, or social) and resulted in better sustainability disclosure. This paper, through quantitative and qualitative analysis, provides a methodological and empirical contribution to the literature on corporate governance and sustainability reporting in emerging and developing countries.

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Section: Introductionmentioning

confidence: 99%

Does Corporate Governance Affect Sustainability Disclosure? A Mixed Methods Study

Mahmood

Kouser

Ali³

et al. 2018

Sustainability

192

154

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“…Las empresas latinoamericanas que más desarrollo han tenido en las prác-ticas de desempeño e información de RSE corresponden a las empresas subsidiarias de grupos transnacionales y las que realizan actividad de exportación con países desarrollados como en el caso de otros países en vías de desarrollo (Islam y Deegan, 2010;Momin y Parker, 2013). Esto quiere decir que son aquellas con mayores relaciones transnacionales, quienes presentan una práctica e información de sostenibilidad más destacada con el fin de mejorar su legitimidad frente a sus socios comerciales internacionales, pertenecientes a la Unión Europea, por ejemplo, donde la promoción del desarrollo sostenible es una política pública.…”

Section: Influencia Institucional Internacionalunclassified

Influencia de la naturaleza internacional de empresas peruanas en su información de sostenibilidad

Pajares¹

2018

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RESUMEN:Como respuesta a regulaciones promovidas por instituciones internacionales y debido a la influencia de organizaciones transnacionales, la información de sostenibilidad ha experimentado un importante desarrollo en los últimos años para las empresas latinoamericanas. En esta línea, las organizaciones peruanas también han participado en iniciativas de información bajo el modelo de la Global Reporting Initiative (GRI). Por esta razón, el objetivo del presente estudio es analizar si los factores de tamaño, naturaleza transnacional y carácter internacional de sus clientes son determinantes en el nivel de cumplimiento de la información de sostenibilidad de las empresas peruanas. Esto toma como referencia los criterios del GRI presentes en sus memorias de sostenibilidad. A partir de ello, los resultados indican que la pertenencia a grupos transnacionales y las relaciones con clientes del exterior sí se constituyen como factores determinantes en el nivel de cumplimiento de la información de los aspectos de desempeño ambiental, principalmente.Palabras clave: América Latina; Global Reporting Initiative; información de sostenibilidad; Perú; responsabilidad social corporativa. ABSTRACT:In response to regulations promoted by international institutions and due to the influence of transnational organizations, sustainability reporting has experienced an important development in recent years for Latin American companies. In this line, Peruvian organizations have also participated in reporting initiatives under the model of the Global Reporting Initiative (GRI). For this reason, the aim of this study is to analyze whether the factors of size, transnational nature and international character of its customers are determinants in the level of compliance with the sustainability information of Peruvian companies. This takes as a reference the GRI criteria present in its sustainability reports. Based on this, the results indicate that belonging to transnational groups and relationships with foreign customers do constitute themselves as determining factors in the level of compliance with information on aspects of environmental performance, mainly.

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“…Prior studies maintain that the national context and distinctive in socio-economic, political and cultural differences are likely to influence organisation's in formulating their CSR policies (Momin and Parker 2013). Informal societal norms and codes of conduct shape the behaviour of the individuals and the organisations working in that particular society.…”

Section: Administrative Reformsmentioning

confidence: 99%

“…Companies in Bangladesh have little evidence of major changes in CSR development particularly emphasizing on less economically powerful stakeholder accountability. There are many concerning issues (such as child labour, working conditions, poor wages rate, equal opportunity and occupational health and safety) exist in Bangladesh (Belal and Owen 2007 Early CSR studies in Bangladesh were mostly descriptive with some exception of engagement based studies that predominantly focused on managerial perspective and motivations behind CSR (Islam and Deegan 2008, Belal and Owen 2007, Momin and parker 2013. So far, there is little discussion on stakeholder accountability particularly giving voice to less economically powerful stakeholders.…”

Section: State Of Corporate Social Reporting and Stakeholder Accountamentioning

confidence: 99%

Corporate social reporting (CSR) and stakeholder accountability in Bangladesh

Hossain

Alam

2016

IJAIM

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Findings-the empirical evidence shows that there is a need for a stand-alone mandatory CSR to achieve stakeholder accountability. It also shows that there are demands from 'stakeholders to right to know' about the company's social and environmental performance along with stakeholder engagements. There is a perceived demand for administrative reform along with institutional supports that can contribute to the CSR development in Bangladesh. These administrative reforms would encourage transparent corporate social and environmental practices. Given the socio-economic and vulnerable environmental conditions of Bangladesh, stakeholders in this study suggested contextually relevant CSR guidelines towards greater accountability.Research limitations/implications-This paper is one of the few engagements based studies which explore the perceptions of less economically powerful stakeholders towards CSR developments in an emerging economy, Bangladesh. The findings of this study using the theoretical lens of accountability with administrative and institutional reforms, leads us to conclude that companies in Bangladesh have low level of CSR towards stakeholder accountability and stakeholder engagements.Originality/value-The paper contributes to the CSR literature by highlighting the needs of CSR from the stakeholder's accountability perspective.

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Motivations for corporate social responsibility reporting by MNC subsidiaries in an emerging country: The case of Bangladesh

Cited by 181 publications

References 54 publications

Does Corporate Governance Affect Sustainability Disclosure? A Mixed Methods Study

Does Corporate Governance Affect Sustainability Disclosure? A Mixed Methods Study

Influencia de la naturaleza internacional de empresas peruanas en su información de sostenibilidad

Corporate social reporting (CSR) and stakeholder accountability in Bangladesh

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