Increased business complexities coupled with enhanced global transformation have propelled corporations to behave as responsible citizens to drive the sustainability agenda. Many corporations incorporate their affirmative commitment to sustainable business practices into their corporate identities and give evidence for this in their sustainability reports. This paper examines the role of the board of directors in sustainability reporting quality (SRQ) in the Asia‐Pacific region. Based on a cross‐sectional study of 113 companies from 12 countries in the region, we find that the SRQ in the region leaves much room for improvement. However, we find that the institutionalization of the concept of corporate social responsibility (CSR) in an organization provides a sound foundation for enhancing SRQ. We find that the value of CSR anchored in the vision and/ or mission statement and strategic alliances fostered with non‐governmental organizations are positively associated with SRQ.This study contributes to strengthening the understanding, promoting discussion on the state of sustainability reporting in the Asia‐Pacific context and laying a solid foundation for more aggressive efforts to enhance SRQ. The study identifies the significant drivers currently associated with SRQ. The weak role of the board of directors in upholding the sustainable development agenda through the reporting process is highlighted. Copyright © 2013 John Wiley & Sons, Ltd and ERP Environment.

PurposeThis paper seeks to investigate the influence of government and foreign affiliates, particularly; multinational companies on corporate social reporting (CSR) development in an economy, where CSR awareness is low coupled with weak pressure group activism.Design/methodology/approachThis is a cross sectional study that focuses on the information contained in the annual reports for year 2002/2003. This research uses content analysis as method to measure the extent CSR.FindingsBased on regression analysis, the study evidences on the impact of government influence. However, the impact of foreign affiliation variables is not evident. Institutionalisation of the government's aspirations and commitment to CSR is perhaps the most appropriate description for Malaysian CSR practice.Research limitations/implicationsThere are two main limitations of this study. Firstly, this study examines the annual reports for one year. Secondly, this study is annual reports centric. It does not examine any other stand alone reports that the respondents might have produced on the subject of society and the environment.Practical implicationsThis study provides justification for government's role in promoting CSR practice. The impact is evidenced although there are no direct concerted efforts at that time by the government in respect of CSR policy implementation. The significant role is attributed to the unique Malaysian socio economic structure.Originality/valueThis study contributes to the CSR literature particularly in the context of economies where governments play a significant role in promoting economic development. It provides empirical evidence of the influence of government and foreign affiliates. It also adds to the literature by explaining the phenomenon from the Institutional perspective and its relevance to a developing economy.

Current development in social accounting presents an interesting phenomenon. Companies are increasingly engaging in sustainability initiatives and reporting their activities in annual reports, company websites and other media of communication. Unlike previous studies, which have mainly used ex post content analysis of annual reports or other published data to study the relationship between disclosure and possible determinants, this study starts with an interview with the local preparer before the data is triangulated to determine the signifi cant possible determinants. The interview fi ndings are interpreted through institutional theory for possible identifi cation of determinants. Initially, the interview fi ndings indicate that all three mechanisms of isomorphism, the coercive, the normative and the mimetic, contribute to Malaysian company sustainability reporting. However, the regression results prove that only a government linked company in the plantation industry, which is large in size, has a signifi cant amount of sustainability reporting. Copyright

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The hotel industry is growing rapidly in developing countries due to an increase in the tourism industry; however, on the other hand, the hotel industry is one of the sectors largely increasing the burden on the environment. Therefore, due to the massive number of environmental issues that hotel industry has encountered, there is an increasing force to pay a correct reaction to environmental issues and executing sustainable business practices such as the adoption of green human resource management (HRM) practices provide a win–win situation for the organization and its stakeholders. It, therefore, signals the need to examine how green HRM practices will enhance the environmental performance in the hotel industry. Grounded by resource-based view theory, this study utilized a research model examining the relationship between green HRM practices (green recruitment and selection, green training and development, green performance appraisal, and green compensation) and environmental performance in Malaysia’s hotel industry. Questionnaires were distributed to human resource (HR) managers/ executives in 3-, 4- and 5-star hotels in Malaysia. A total of 206 hotels participated in the study. The data collected were analysed using partial least squares structural equation modelling. Based on the analysis, the study revealed that green recruitment and selection, green training and development, and green compensation have a meaningful relationship with environmental performance, while green performance appraisal did not have a significant relationship with environmental performance. Our results extend previous research by not only highlighting the importance of green HRM practices in driving environmental performance but also indicating how each dimension of green HRM practices either enhances or inhibits environmental performance. This is the first empirical research that investigates the relationship between green HRM and environmental performance in the hotel industry literature.

Few studies are available on Corporate Social and Environmental Disclosure (CSED) in a developing country like Bangladesh. The latest study on the state of CSED was conducted about 10 years ago. During this period, in addition to global diversities, many changes have occurred in the socio-political scenario in Bangladesh. The Government of Bangladesh (GOB) has recently undertaken pragmatic steps in order to make institutional and organizational changes. Attempts are being made to ensure good governance in all parts of public administration, declaring war against corruption. The Securities and Exchange Commission (SEC), the controlling body for the stock exchanges, has taken necessary action to establish corporate governance of the listed companies in Bangladesh. Stakeholders of the companies are gradually becoming aware of corporate operations. These socio-political and organizational changes might infl uence the social responsibilities of the corporate bodies that might ultimately be refl ected in the disclosure practices of the listed companies. This study attempts to revisit the state of CSED through content analysis. Annual reports of 100 companies, listed both on the Dhaka Stock Exchange and the Chittagong Stock Exchange, are selected based on a stratifi ed random sampling technique. The study reveals that the level of disclosure has improved over the last 10 years. Based on the proposed research instrument for content analysis, all sample companies (n = 100) in Bangladesh are found to disclose at least one item of disclosure on human resource issues; while community issues (47%), consumer issues (23%) and environmental issues (19%). From a global perspective, however, the level and the extent of disclosure are found to be meagre.All companies disclose at least some information on human resource issues including appreciation, training and development, health and safety, corporate directory, employee welfare etc.

Business operations have been severely impacted by the increasing frequency and intensity of extreme weather conditions affecting economic development. Consequently, public pressure has been directed at businesses to build resilient and sustainable operations, especially in ASEAN countries, whose fragile natural environments make them among the most vulnerable to climate change. To better understand organisational responses, this study investigated the influence of internal resources and geographical regional effects on climate change business strategy. It provided empirical evidence from ASEAN countries based on the combined views of institutional and resource‐based theories. Generally, ASEAN businesses were aware of climate change, and focused on strategies of fuel efficiency and greenhouse gas emissions reduction. Even though few businesses integrated climate change into their business strategy, there are several factors (board of directors with international experience, organisational slack, and country effect) that influence ASEAN climate change business strategy. Copyright © 2015 John Wiley & Sons, Ltd and ERP Environment

Purpose This paper aims to explore social responsibility reporting of full-fledged Islamic banks in two developing countries, namely, Indonesia and Malaysia. Corporate social responsibility (CSR) has become an important aspect of business society. As such, companies have shown a growing interest in reporting their social and environmental initiatives. Design/methodology/approach Content analysis of the annual reports for three full-fledged local Islamic banks in Indonesia and three Islamic banks in Malaysia was carried out for the period of 2007-2011. Findings Results of the study revealed that CSR disclosure of Islamic banks has generally grown both in Malaysia and Indonesia. More specifically, it was found that workplace and community dimensions were the most highly disclosed areas by the Islamic banks in both countries. Research limitations/implications The current study provides a cross-cultural perspective on social responsibility disclosure in Islamic banks across two countries. The study is limited by investigating a five-year time frame. Practical implications By discussing the findings according to the stages of growth model for CSR, the authors suggest that Islamic banks can enhance their responsiveness, and transform their role from being CSR reporters of social responsibility to responders. Originality/value While the tenets of CSR have a lot in common with Islamic moral law (Shariah), little is known about CSR disclosure of Islamic banks.