Social and environmental reporting, sustainable development and institutional voids: Evidence from a developing country

Alshbili, Ibrahem; Elamer, Ahmed A.; Moustafa, Maha W.

doi:10.1002/csr.2096

Cited by 39 publications

(21 citation statements)

References 97 publications

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“…The development of a well-functioning market is most essential to companies after the financial crisis (Lins et al, 2017). Evidence suggests that businesses engage in profit-maximising CSR (e.g., Servaes & Tamayo, 2013) to reward for their commitment to society (e.g., Alshbili et al, 2019Alshbili et al, , 2021Alshbili & Elamer, 2020;Birindelli et al, 2019;Elamer et al, 2020;Elmagrhi et al, 2019;Ferrero-Ferrero et al, 2015;Jo & Harjoto, 2011). Others find that CSR is not that important to business during the crisis (Cornett et al, 2016).…”

Section: Theoretical Modelmentioning

confidence: 99%

The future ofnon‐financialbusinesses reporting: Learning from the Covid‐19 pandemic

Hassan

Elamer

Lodh

et al. 2021

Corp Soc Responsibility Env

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In this paper we conceptually identify the gap in the literature about lack of business's awareness in non ‐financial activities, especially biodiversity, which can be responsible for crisis like Covid‐19 which can adversely affect the global economy. We recommend approaches to existing business about how to enhance the quality of reporting by considering non‐human element in reporting and making it more comprehensive for the stakeholders. We adopt Actor Network Theory (ANT) and the Natural Inventory Model to support our argument that nature consists of both human and non‐human. From our observation about the Covid‐19 crisis and by consulting the existing relevant literature on CSR, Covid‐19, non‐financial reporting and integrated reports (IR), we propose the implication of non‐financial reporting by companies based on a theoretical framework. We recommend that companies should implement/adopt Circular Economy concept for sustainable business model and report on biodiversity and extinction accounting in more structured and mandatory way via producing IR to create value on short, medium and long terms. This is the first paper to tackle the Covid‐19 crisis and offer solution for future reporting. The findings will add value in the academia and society.

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Section: Theoretical Modelmentioning

confidence: 99%

The future ofnon‐financialbusinesses reporting: Learning from the Covid‐19 pandemic

Hassan

Elamer

Lodh

et al. 2021

Corp Soc Responsibility Env

Self Cite

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“…There is a significant gap between the present rules and the effectiveness of their implementation. The predicted outcome when state or office institutions retreat is the appearance and dominance of informal practices (Alshbili et al , 2020). In modern slavery, employers are exploiting this situation, contributing further to the enslavement of migrant domestic workers.…”

Section: Discussionmentioning

confidence: 99%

“…This case is expected in emerging markets rather than developed markets where state institutions are more effective in enforcing accountability (Liedong et al , 2020). This is also because vacuums in the political and social arrangements and labour and product markets are higher in emerging markets (Alshbili et al , 2020).…”

Section: Theoretical Frameworkmentioning

confidence: 99%

“…This leads to their derealisation and precarious life. This is because powerholders in the modern slavery context usually develop various ways – mostly informal – to exploit the present institutional void (Alshbili et al , 2020). Hence, migrant workers are likely to be exploited in host countries with weak institutions.…”

Section: Theoretical Frameworkmentioning

confidence: 99%

“…The present work contributes to the literature by explaining the institutional context affecting the status of accountability to domestic workers in West Asian countries with a particular focus on the Lebanese context (see, e.g. Diab and Aboud, 2019; Alshbili et al , 2020; Diab, 2021b; Mahmood and Uddin, 2020). Domestic workers are brought into Lebanon by agencies and then officially registered with the government.…”

Section: Introductionmentioning

confidence: 99%

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Modern slavery, accountability and technology: evidence from a West Asian context

Diab

2022

JAEE

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PurposeThis study aims to present an institutional analysis of modern slavery to understand the accountability status for domestic workers in the West Asian context, notably Lebanon. This study also aims to explore how today’s modern age – where Internet technologies and social media platforms are highly dominant – affects modern slavery.Design/methodology/approachThe study is based on conversations and secondary data such as previous studies, Internet websites and media reports published in the West Asian region, especially Lebanon.FindingsThe study found a context where different institutional factors are influential with no specific definition of accountability. The context specificities, including the misuse of Internet technologies, contributed to the migrant domestic workers’ precarious life and the absence of resistance and actions from the domestic workers’ side (account holders). Further, weak institutional settings and indigenous cultural factors have contributed to the lack of accountability and responsibility from power holders such as households and employers’ governments.Originality/valueThis study provides insights to researchers and other stakeholders concerned with socioeconomic issues in West Asia. Further, it has a social implication by highlighting the humanitarian problem of marginalised migrant domestic workers traveling from poor African and South Asian countries to West Asian countries and indicating to the broader society’s social responsibility or duty concerning this problem.

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Transaction governance structure, institutional voids and transaction efficiency: An analysis of small and medium‐sized enterprises in emerging markets

Masroor,

Tasneem,

Alam

et al. 2023

Bus Strat Dev

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In an emerging market and developing economies, transaction governance structure (TGS) plays a crucial role in determining transaction costs (TC) and transaction efficiency (TE) for small and medium‐sized enterprises (SMEs). The presence of institutional voids (IVs) further complicates the situation by adding uncertainty and complexity to the transactions. Therefore, understanding the interplay between TGS, TC, TE, and IVs is essential for SMEs to thrive and contribute to the overall economic growth of the country. This study investigates the impact of transaction governance structure on transaction efficiency with the moderating effect of institutional voids on small and medium‐sized IT and software firms in Bangladesh. A sample of 131 SMEs was selected using nonprobability convenience and snowball sampling techniques. Data were collected using a self‐administered structured questionnaire with a 5‐point Likert scale and analysed using the PLS‐SEM approach. The study findings reveal that TGS significantly and positively impacts TE, and IV moderates the relationship between TGS and TE positively. The results of the study reveal that TGS plays a crucial role in reducing transaction costs and enhancing transaction efficiency for small and medium‐sized firms in Bangladesh, thus presenting opportunities for inclusive growth and development in the country's software and IT sector. This study provided valuable insights for policymakers and practitioners on the importance of TGS and IV in enhancing transaction efficiency. Additionally, the study acknowledges the significance of meeting social and environmental needs by leveraging corporate assets and expertise, strengthening a company's competitive strategy, and developing new business opportunities.

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Social and environmental reporting, sustainable development and institutional voids: Evidence from a developing country

Cited by 39 publications

References 97 publications

The future ofnon‐financialbusinesses reporting: Learning from the Covid‐19 pandemic

The future ofnon‐financialbusinesses reporting: Learning from the Covid‐19 pandemic

Modern slavery, accountability and technology: evidence from a West Asian context

Transaction governance structure, institutional voids and transaction efficiency: An analysis of small and medium‐sized enterprises in emerging markets

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