Institutional complexity and CSR practices: evidence from a developing country

Diab, Ahmed; Metwally, Abdelmoneim Bahyeldin Mohamed

doi:10.1108/jaee-11-2019-0214

Cited by 25 publications

(34 citation statements)

References 108 publications

(150 reference statements)

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“…Moreover, the founding father in the field of CSR, Carroll [9], has also placed this responsibility as core to his CSR model. The studies from developing countries have produced mixed results for this domain, for example, the studies of Diab and Metwally [63] and Mohammed and Rashid [16] did confirm the importance of economic CSR, whereas the study of Hassan and Nareeman [64] did not confirm it from the perspective of consumers. In a nutshell, the SMEs in Pakistan are well concerned with their economic responsibility, and the results revealed that this is the second most important factor for the SMEs in Pakistan.…”

Section: Economic Dimension Of Csrmentioning

confidence: 99%

Sustainability as a “New Normal” for Modern Businesses: Are SMEs of Pakistan Ready to Adopt It?

et al. 2021

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While in developed countries, the concept of sustainability is being recognized as a “new normal” for modern businesses, the situation is entirely different in the context of developing and underdeveloped regions of the world. Shockingly, most of the developing nations do not consider the environmental dimension of CSR as their priority, and this is one of the reasons that the issue of climate change is a hot topic of debate among contemporary researchers and policymakers from developing economies. The present study aims to explore the type and level of CSR engagement among different organizations of the SME sector in Pakistan. Further, the study also intends to uncover any potential difference between medium-sized enterprises and small-sized enterprises in terms of their CSR preferences and engagements. The study uses a qualitative approach in order to get deeper insights to meet study objectives through in-depth semi-structured interviews. In this regard, the data were collected from nine SMEs belonging to different sectors in Lahore city of Pakistan. The authors used thematic analysis in order to analyze in-depth interviews, and three main themes were extracted, including social CSR, economic CSR, and environmental CSR. The results revealed that most of the medium-sized enterprises prefer the social dimension of CSR, whereas small-sized enterprises are largely concerned with the economic dimension of CSR. It has also been revealed that the environmental dimension of CSR is non-existent in the case of small-sized enterprises. The results of the present study will help policymakers to better understand the phenomenon of CSR and to rethink their CSR policies for a better and sustainable future.

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Section: Economic Dimension Of Csrmentioning

confidence: 99%

Sustainability as a “New Normal” for Modern Businesses: Are SMEs of Pakistan Ready to Adopt It?

et al. 2021

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“…This mode of governing characterises the world by increasing institutional connectedness and interdisciplinary relations, which produces demand multiplicity within organisations. This multiplicity has produced three related phenomena in the logics literature: institutional complexity (Diab and Metwally, 2020;Greenwood et al, 2011), institutional pluralism (Kraatz and Block, 2008) and institutional hybridity (Pache and Santos, 2013). The presence of competing logics as a result of logics multiplicity is a central issue in the literature (Besharov and Smith, 2014).…”

Section: Institutional Logics Literaturementioning

confidence: 99%

Risk-based management control resistance in a context of institutional complexity: evidence from an emerging economy

Metwally

Diab

2021

JAOC

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Purpose The purpose of this study is to examine the impact of competing logics on the implementation of risk-based management controls (RBMC) by providing evidence of resistance due to competing logics. Moreover, the study proposes solutions to logic contestation. These solutions may help the company override logic complexity. Design/methodology/approach This study draws upon the theory of institutional logics. It adopts an interpretative qualitative research approach and uses the case study method. Data were collected from one of the biggest private sector insurance companies in Egypt through a triangulation of interviews, observations and documents. Findings We found that internalised and institutionalised roles and structures – represented by the incumbent corporate and community-related sets of logics – compete and disrupt the emerging enterprise risk management and RBMCs. The newly imposed RBMCs produced heterogenic practices that changed the means of controls at the case company. However, this change was faced by resistance from local employees, as it represented a challenge to the prevailing cultural symbols and norms in their traditional work environment. Originality/value This study contributes to the literature by offering new evidence on resistance to Western risk-based management control projects applied in emerging markets. Moreover, it extends the cultural political economy of management accounting and control by illustrating that management accounting in emerging markets is also an operational manifestation of culture, community and location.

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“…There is a dearth of extant empirical research from developing countries, pertaining to environmental and social accounting and disclosure in general (Adhariani and du Toit, 2020;Belal, 2001;Belal and Cooper, 2011;Diab and Metwally, 2020;Gerged et al, 2020a;Welbeck et al, 2020). For instance, most extant disclosure studies are focused upon developed countries such as Australia, the United Kingdom and Europe (See Robert, 1991;Gray et al, 1995;Deegan and Gordon,1996;Deegan et al, 2002;Campbell, 2004;Cowan and Gadenne, 2005;Rao et al, 2012;Burgwal and Vieira, 2014;Yu and Zhao, 2015;Albitar et al, 2020) and upon emerging economies such as Malaysia, Hong Kong and China (e.g., Gao et al, 2005;Smith et al, 2007;Qu et al, 2013).…”

Section: Introductionmentioning

confidence: 99%

Determinants of corporate environmental disclosures in Sri Lanka: the role of corporate governance

Nuskiya

Ekanayake

Beddewela

et al. 2021

JAEE

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PurposeThis study explores the levels of and trends in corporate environmental disclosure (CED) among a sample of Sri Lankan listed companies from 2015 to 2019. Furthermore, this article examines the firm-level determinants of CED, including corporate governance (CG) mechanisms, in Sri Lanka from a multi-theoretical perspective.Design/methodology/approachUsing a sample of 205 firm-year observations, this paper distinctively applies a panel quantile regression (PQR) model to examine the determinants of CED in Sri Lanka. This method was supported by estimating a two-step generalized method of moment (GMM) model to tackle any possible existence of endogeneity concerns.FindingsThe authors’ findings indicate an increasing trend in CED practice among the sampled companies (i.e. 41 firms, the only adopters of the GRI framework) in Sri Lanka from 2015 to 2019. However, it is still considered at an early stage compared with other developed counterparts. Furthermore, this study suggests that board size, board independence, board meetings, industry type, profitability and firm size are positively associated with CED level. In contrast, and consistent with our expectation, CEO duality is negatively attributed to the disclosed amount of environmental information in the Sri Lankan context.Research limitations/implicationsThe authors’ empirical evidence reiterates the crucial need to propagate and promote further substantive CG reforms, mandating CED in Sri Lanka.Originality/valueThe authors’ findings provide much-needed insights for indigenous companies, operating across similar emerging economies, to understand how CED can be incorporated into their reporting process based on the GRI framework in order to enhance their firm value, reduce legitimacy gaps and mitigate other operational risks.

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Institutional complexity and CSR practices: evidence from a developing country

Cited by 25 publications

References 108 publications

Sustainability as a “New Normal” for Modern Businesses: Are SMEs of Pakistan Ready to Adopt It?

Sustainability as a “New Normal” for Modern Businesses: Are SMEs of Pakistan Ready to Adopt It?

Risk-based management control resistance in a context of institutional complexity: evidence from an emerging economy

Determinants of corporate environmental disclosures in Sri Lanka: the role of corporate governance

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