Perception of preparers of sustainability reports in the Middle East

Abstract

Purpose This study aims to explore the preparers’ perceptions of sustainability reporting as a distinct voluntary corporate reporting practice in the Middle East. It links these perceptions to the influences of local and global institutional contexts and how companies respond to them. Design/methodology/approach The study is informed by a discursive institutionalism theoretical framework that incorporates concepts such as multiple institutional logics, hybridity in social practice and interpretive role of social agents. Its empirical findings are built on seven interviews with officials involved in the practice to explore their perception of sustainability reports. Findings Sustainability reporting is not understood and perceived in the same way among reporting companies in the Middle East. The difference in perception is linked to the scope of operations of the company, whether it is global or local. The results provide evidence supporting the theoretical framework. Different institutional logics are identified that interact at the structure level to influence sustainability reporting practice, and companies act at the agency level by selecting from the institutional influences what match their interests and priorities. Consequently, the practice itself will be hybrid and will include various ways and forms of reporting. Originality/value The study contributes to knowledge about how global business practices are adopted by companies in the developing countries.

Sustainability reporting challenges in developing countries: towards management perceptions research evidence-based practices

“…Table 1 summarises the studies on managerial perceptions of the determinants of SR discussed above. The summary also shows that the 16 studies have covered one country except for that of Ismaeel and Zakaria (2020) which covered seven countries. Except for Jaggi and Zhao (1996) and Matta et al (2019) who used questionnaire surveys, the rest of the studies used personal interviews.…”

“…Management perceptions-based literature on the determinants of SR either investigates what motivates (e.g., Jaggi and Zhao, 1996;Belal and Owen, 2007;Ismaeel and Zakaria, 2020) the reporting of SR information or constrains it (Mitchell and Hill, 2009;Belal and Cooper, 2011;Hossain et al, 2015). Knowledge of what motivates or prevents management from engaging with SR is relevant for coming up with practices or policy solutions to encouraging SR in developing countries.…”

Organisational and professional challenges amid the evolution of sustainability reporting: a theoretical framework and an agenda for future research

“…Drawing on Bourdieu’s habitus and field, the paper explores the evolution of sustainability reporting from 2006 to the integrated report prepared in 2018, underlying the role of Aramex as a contributor to developing a sustainability habitus in the region. The paper offers a significant contribution to the literature on sustainability regarding the Arab world (Ismaeel and Zakaria, 2019) as an under-researched area (O’Dwyer and Unerman, 2016).…”

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

“…Nigeria sustainability principles, and pressure from foreign lenders are among the most important motivations for SR. Ismaeel and Zakaria (2020) identify several motives for SR in the Middle East, including transparency, improving CSR/sustainability performance, stakeholders' right to know, spreading the culture of CSR, and accountability.…”

“…These studies use either the quantitative approach (e.g., Rizk et al, 2008;Liu and Anbumozhi, 2009;Orazalin and Mahmood, 2020) or the qualitative approach (e.g., de Villiers, 1999;Belal and Owen, 2007;Momin and Parker, 2013;Ismaeel and Zakaria, 2020). The quantitative studies apply content analysis to indirectly explore the motivations behind SR (e.g., Haniffa and Cooke, 2005; Khan et al, 2013;Wuttichindanon, 2017;Mudiyanselage, 2018).…”