Corporate social reporting by MNCs’ subsidiaries in Sri Lanka

Beddewela, Eshani; Herzig, Christian

doi:10.1016/j.accfor.2012.09.001

Cited by 84 publications

(100 citation statements)

References 84 publications

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“…Fishbein & Ajzen, (1975) view it as the best predictor of intention and behaviour. Prior studies provide evidence that a manager's attitude has important implications on social-environmental issues and SAR practices (Adams 2002;Beddewela and Herzig 2013;Cordano and Frieze 2000;Thoradeniya et al 2015;Weidman et al 2010). These studies predict and consistently report of a positive association between attitude and intentions of firm managers to engage in SAR.…”

Section: Hypotheses Development Attitude Towards Sar and Intention Tomentioning

confidence: 89%

Determinants of intention to engage in Sustainability Accounting & Reporting (SAR): the perspective of professional accountants

Kwakye

Welbeck

Owusu

et al. 2018

Int J Corporate Soc Responsibility

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This study examines the perception of professional accountants and the intention to engage in Sustainability Accounting & Reporting (SAR). By relying on the Theory of Planned Behaviour (TPB), the study investigates whether attitudes, subjective norms and perceived behavioural control have any impact on a firm's intention to engage in SAR. A survey method of research was adopted, and a set of questionnaires was developed (based on existing studies) and administered to professional accountants-the respondent group. A total of 86 professional accountants in Ghana voluntarily participated in the study. The partial least square-SEM (PLS-SEM) technique was used to analyse the data obtained. The results from the structural analysis demonstrate that only subjective norm and perceived behavioural control significantly influence a firm's intention to engage in SAR. By implication, the attitude of an accountant towards SAR does not affect the intention to engage in the practice and that the willingness to engage in SAR is primarily determined by resources availability and pressure from major stakeholders.

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Section: Hypotheses Development Attitude Towards Sar and Intention Tomentioning

confidence: 89%

Determinants of intention to engage in Sustainability Accounting & Reporting (SAR): the perspective of professional accountants

Kwakye

Welbeck

Owusu

et al. 2018

Int J Corporate Soc Responsibility

View full text Add to dashboard Cite

show abstract

“…As we argued in section two social and environmental accounting and accountability has the potential to make those impacts visible and thereby hold those MNCs to account. Beddewela and Herzig (2013) provides interesting insights in this regard.…”

Section: Hassan and Rezamentioning

confidence: 96%

“…The fourth paper by Beddewela and Herzig (2013) examines the corporate social disclosure strategies by the Sri Lankan subsidiaries of multinational corporations (MNCs). While we know the activities of these MNCs in developed countries we know very little about their activities in emerging and less developed countries (Islam & Deegan, 2010;Newson & Deegan, 2002).…”

Section: Hassan and Rezamentioning

confidence: 99%

Vulnerable and exploitable: The need for organisational accountability and transparency in emerging and less developed economies

2013

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Vulnerable and exploitable: The need for accountability and transparency in emerging and less developed economies AbstractThe aim of this paper is to provide an overview of the papers which appear in this special issue of Accounting Forum. The paper sets out the background and rationale for this special issue, introduces the papers contained within it and discusses their contributions to the literature on social and environmental accounting and accountability in emerging and less developed economies. This discussion is informed by the notions of vulnerability and exploitability. The final section of the paper provides conclusions and directions for future research in this under-researched area.

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“…Although mimetic pressures have been identified as being less influential in relation to MNE subsidiaries' CSR strategies (Amran and Siti-Nabiha, 2009;Beddewela and Herzig, 2013), it could still be considered to be an important institutional pressure. However, our argument here is that while MNEs do face these host-country isomorphic pressures in relation to their CSR practices, these MNEs are not inherently passive actors themselves.…”

Section: The Research Framework For the Studymentioning

confidence: 99%

“…The voluntary adoption of CSR has steadily grown within the corporate sector in recent years (ACCA, 2005) with an increase in the voluntary reporting of CSR practices amongst public limited companies (Rajapakse, 2009) and global subsidiaries (Beddewela and Herzig, 2013). These corporate efforts are paralleled by other institutional actors' actions to promote CSR in the country.…”

Section: Introductionmentioning

confidence: 99%

Seeking Legitimacy Through CSR: Institutional Pressures and Corporate Responses of Multinationals in Sri Lanka

2015

Self Cite

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Arguably, the corporate social responsibility (CSR) practices of multinational enterprises (MNEs) are influenced by a wide range of both internal and external factors. Perhaps most critical among the exogenous forces operating on MNEs are those exerted by state and other key institutional actors in host countries. Crucially, academic research conducted to date offers little data about how MNEs use their CSR activities to strategically manage their relationship with those actors in order to gain legitimisation advantages in host countries. This paper addresses that gap by exploring interactions between external institutional pressures and firm-level CSR activities, which take the form of community initiatives, to examine how MNEs develop their legitimacy-seeking policies and practices. In focusing on a developing country, Sri Lanka, this paper provides valuable insights into how MNEs instrumentally utilise community initiatives in a country where relationshipbuilding with governmental and other powerful non-governmental actors can be vitally important for the long-term viability of the business. Drawing on neo-institutional theory and CSR literature, this paper examines and contributes to the embryonic but emerging debate about the instrumental and political implications of CSR. The evidence presented and discussed here reveals the extent to which, and the reasons why, MNEs engage in complex legitimacy-seeking relationships with Sri Lankan host institutions.

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Corporate social reporting by MNCs’ subsidiaries in Sri Lanka

Cited by 84 publications

References 84 publications

Determinants of intention to engage in Sustainability Accounting & Reporting (SAR): the perspective of professional accountants

Determinants of intention to engage in Sustainability Accounting & Reporting (SAR): the perspective of professional accountants

Vulnerable and exploitable: The need for organisational accountability and transparency in emerging and less developed economies

Seeking Legitimacy Through CSR: Institutional Pressures and Corporate Responses of Multinationals in Sri Lanka

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