Corporate social responsibility reporting by South African mining companies: Evidence of legitimacy theory

Dube, S.; Maroun, Warren

doi:10.4102/sajbm.v48i1.17

Cited by 33 publications

(29 citation statements)

References 48 publications

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“…Legitimacy theory has been used to support various research in order to support the reasons that motivate companies to invest in social and environmental disclosure without any legal force. In this perspective, Dube and Maroun () investigated the relevance of the legitimacy theory to explain the changes in the frequency of corporate social responsibility (CSR) disclosures by South African platinum mining companies following a violent strike in Marikana in 2012. The results showed that all the platinum mining companies in South Africa provide additional information specifically related to the strike that occurred in Marikana thus confirming the assumptions of the theory of legitimacy.…”

Section: Theoretical Frameworkmentioning

confidence: 99%

Factors influencing the level of environmental disclosures in sustainability reports: Case of climate risk disclosure by Brazilian companies

Kouloukoui

Sant’Anna

Gomes

et al. 2019

Corp Soc Responsibility Env

107

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In addition to sustainability issues, companies are being asked to disclose information on climate change risks in order to inform investors and stakeholders. However, despite the growing number of studies on corporate environmental disclosure, there are few studies on risks and opportunities in relation to climate change. This study investigated the extent and content of climate risks information disclosure provided in the sustainability reports of firms listed on the Brazilian Stock Exchange (BM&FBovespa) and tested whether there were any relationships between the amount of climate risks disclosure and some corporation characteristics. The sample was composed of companies that were simultaneously listed on the stock exchange and disclosed the Global Reporting Initiative sustainability reports from 2009 to 2014. The final sample of the study was 67 companies totaling 402 observations. Preliminary results from the content analysis revealed that, although Brazilian companies tend to disclose information on climate risks, the level of this type of disclosure still remains relatively low. Findings suggest that corporate climate risk disclosures have significant and positive relationships with firm size, financial performance, and country origin. Nevertheless, findings indicate that corporate climate risk disclosures have negative associations with level of indebtedness.

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Section: Theoretical Frameworkmentioning

confidence: 99%

Factors influencing the level of environmental disclosures in sustainability reports: Case of climate risk disclosure by Brazilian companies

Kouloukoui

Sant’Anna

Gomes

et al. 2019

Corp Soc Responsibility Env

107

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“…Parallels for this are abundant in the global context. However, it is noteworthy that researchers studying CSR disclosure in Bangladesh have used theoretical frameworks only to explain their findings, but not to develop their models, which stands in sharp contrast to some studies in the developed context (Aerts, 2014;Simmons, 2013;Dube & Maroun, 2017). This is, perhaps, a limiting approach, which attests to the under-theorization of CSR in Bangladesh.…”

Section: Discussion and Research Gapsmentioning

confidence: 99%

“…Emphasis on child labor, for instance, was salient in the 1990s and re-emerged in 2010both time periods characterized by strong negative publicity worldwide regarding child labor. Much in line with this, there is an abundance of literature in the global context, which documents a rise in CSR reporting following critical social events (O' Donnovan, 2002;Dube & Maroun, 2017). Dube and Maroun (2017) document a rise in disclosure in the South African mining industry following a series of violent worker strikes.…”

Section: Theoretical Perspectives Used To Explain Csr Reporting Practmentioning

confidence: 97%

Comparative Analysis of the Dominant Themes in CSR Reporting Discourse in Bangladesh: A Structured Literature Review

Mehjabeen

Bukth

2020

Acc. Fin. Review

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Objective – The objective of this paper is to provide a structured literature review of CSR reporting discourse in the context of a developing country, namely Bangladesh, with a focus on three dominant themes: i) the driving forces for CSR reporting, ii) the methodological approaches employed by researchers while studying CSR disclosures, and iii) the theoretical frameworks utilized in explaining the same. Methodology/Technique – In this paper we have employed a structured literature review (SLR) approach and reviewed more than 60 articles from highly ranked accounting and business, ethics and management journals, published over the past two decades. By opting for the SLR approach, we intend to contribute to the extant literature from a methodological perspective since SLR has been relatively underutilized in accounting research. Findings – The paper reveals that while some determinants of CSR disclosure are ubiquitous in both developed and developing countries, the motivation for disclosing social and environmental information is, to a considerable extent, context specific. Specifically, for developing countries like Bangladesh, CSR reporting is driven by survival concerns, emanating from pressure created by global stakeholders, competitive dynamics and sometimes, the ‘shadow of the state’. The paper also finds CSR to be under-theorized in Bangladesh, with too much reliance on the legitimacy framework. Given the socio-economic context of Bangladesh, future research should make use of alternative theories drawn from the social and political domain to enable deeper understanding of CSR reporting. Novelty – This paper is one of the first attempts to review CSR literature in the specific context of Bangladesh, which offers an interesting case to study owing to the dual influence of export-led growth on one hand and elements of traditionalism, on the other. The novelty of this paper lies in its attempt to study three dimensions, viz. determinants, theoretical perspectives and methodological approaches in coalition, and thus offer an integrated perspective, which is missing in previous studies. Type of Paper: Empirical Keywords: CSR Reporting; Motivations; Theoretical Frameworks; CSR in Bangladesh; Literature Review. Reference to this paper should be made as follows: Mehjabeen, M; Bukth, T; 2020. Comparative Analysis of the Dominant Themes in CSR Reporting Discourse in Bangladesh: A Structured Literature Review, Acc. Fin. Review 5 (1): 01 – 14. https://doi.org/10.35609/afr.2020.5.1(1) JEL Classification: M14. M9,

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“…The mining sector in South Africa is politically sensitive due to very active labour unions and high labour unrest. Dube and Maroun (2017) found that platinum mining companies in South Africa changed their CSR disclosures in response to the fatal protests at the Marikana platinum mine. Looking at IR communications in South Africa, two recent studies investigated the quality of JSE-listed companies' online IR practices.…”

Section: Literature Review and Hypothesismentioning

confidence: 99%

Investor Relations - Are Natural Resources Companies Better? Evidence From South Africa.

Esterhuyse¹

2018

Proceedings of the 9th Economics &Amp; Finance Conference, London

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This paper aims to determine whether natural resources companies have better investor relations practices than companies in other industries, and secondly, whether classification as a natural resources company is a significant predictor of the quality of companies' investor relations practices. The companies under investigation are listed on the Johannesburg Stock Exchange (JSE) of South Africa. Output from natural resources companies is a significant contributor of GDP in South Africa, an emerging and developing economy. In order to attract foreign investors, improve stock pricing and trading liquidity, South African companies need to signal to the capital market at the level that they are used to from companies in developed economies. Communications with the capital market is proxied by investor relations activities on the companies' websites. I find that on average, natural resources companies have significantly better IR practices than companies in other industries. However, in the multivariate model, being a natural resource company is a weak and insignificant predictor of online investor relations quality. Results indicate that larger companies that were listed more recently, had a Big 4 Auditor and were listed on multiple exchanges had significantly better online investor relations practices. From a policy point of view, investor relations officers at natural resources companies can still do more to improve their capital market communication practices to reap the full benefits from increased transparency, especially in the face of political uncertainty and declining or stagnant commodity prices. This study contributes to the theories on signalling and legitimacy by testing its application to natural resource companies in a sub-Saharan country.

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Corporate social responsibility reporting by South African mining companies: Evidence of legitimacy theory

Cited by 33 publications

References 48 publications

Factors influencing the level of environmental disclosures in sustainability reports: Case of climate risk disclosure by Brazilian companies

Factors influencing the level of environmental disclosures in sustainability reports: Case of climate risk disclosure by Brazilian companies

Comparative Analysis of the Dominant Themes in CSR Reporting Discourse in Bangladesh: A Structured Literature Review

Investor Relations - Are Natural Resources Companies Better? Evidence From South Africa.

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