The institutional analysis of CSR: Learnings from an emerging country

Khan, Majid; Lockhart, James; Bathurst, Ralph

doi:10.1016/j.ememar.2020.100752

Cited by 33 publications

(40 citation statements)

References 103 publications

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“…This approach departs from the previous research that analyse CSR reports and CEO messages empirically (Bacha and Ajina, 2019;Abd Mutalib et al, 2014), rhetorical analysis (Higgins and Walker, 2012), qualitative content analysis (Higgins et al, 2020) and other linguistic devices (Barkemeyer et al, 2014;Beauchamp and O'Connor, 2012), thus providing a different lens in viewing their contents. In addition, we also demonstrate how the CEOs tend to adjust their CSR-related messages in Malaysian context, as the understanding of CSR varies from culture to culture (Mahfoudh et al, 2018;Khan et al, 2020aKhan et al, , 2020b. Therefore, contributing to the emerging stream of research critical discourse analysis studies on CEOs messaging in relation to CSR in annual reports.…”

Section: Introductionmentioning

confidence: 60%

“…Specifically, CEOs statements are important avenues through which the businesses provide their leader's standpoint on CSRrelated issues. In CSR domain, the information provided in CSR reports is used increasingly to reflect on social and environmental performance of an organisation (Khan et al, 2020a(Khan et al, , 2020bTapver et al, 2020). Therefore, if CSR reports reflect true account of social and environmental performance of an organisation, then there must be a correlation between the rhetoric imposed by CSR reports and CEO statements.…”

Section: Prior Literaturementioning

confidence: 99%

“…Although the corporate social responsibility (CSR) reporting is getting traction in recent years (Khan et al, 2020a(Khan et al, , 2020b, it continued to be seen as a contested field because of the presence of fragmented theoretical and methodological approaches (Verk et al, 2019). Despite the fragmentation, all these studies are focussed on making CSR reporting of organisations honest and factual, both in intentions and actual practice.…”

Section: Introductionmentioning

confidence: 99%

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On the linkage between CEOs’ statements and CSR reporting: an analysis of visuals and verbal texts

Khan

Sulaiman

2021

Self Cite

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Purpose Research on corporate social responsibility (CSR) reporting highlights an increasing lack of transparency in the information reported along with concerns surrounding overall reporting practices. One area that needs exploration is how chief executive officers (CEOs) convey messages in relation to CSR. This paper aims to investigate the linkage between CEO’s statements (words and images) in relation to CSR and the performativity of such communication. Design/methodology/approach The study analysed CEOs statements from five Malaysian companies contained in 2016, 2017 and 2018 standalone sustainability and annual reports. The texts and visuals are analysed by using discourse analysis. Findings The findings uncover three main discourses (economic, environmental and social) along with other discourses (achievements and recognition and challenges). The texts and images are found to be lacking in clarity and consistency and in many ways leave the stakeholders to make their own conclusions about the reported information. Originality/value The research indicates that while the leaders can be more direct to their stakeholders, however, the opportunity is not always capitalised. Overall, the analysis suggests an increasing scientism in CEOs messaging in relation to CSR as a tool to enhance perceived accountability of the business. The study also suggests avenues for improvement. This paper contributes to the emergence of different types of discourses that are being upheld by CEOs in their statements on CSR in Malaysian context. The discourses identified provide interesting insights into how CSR is perceived by the leaders.

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Section: Introductionmentioning

confidence: 60%

Section: Prior Literaturementioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

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On the linkage between CEOs’ statements and CSR reporting: an analysis of visuals and verbal texts

Khan

Sulaiman

2021

Self Cite

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“…Therefore, the demand for information on corporate accountability has also increased [21]. Thus, it is necessary to understand how CSR manifests itself in developing countries [22], including information about the quality of anti-corruption programs [23][24][25][26]. However, very little is known about the corporate anti-corruption disclosure phenomenon in this context.…”

Section: Introductionmentioning

confidence: 99%

Determinants of Corporate Anti-Corruption Disclosure: The Case of the Emerging Economics

Odriozola

Etxeberria

2021

Sustainability

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Corruption is a key factor that affects countries’ development, with emerging countries being a geographical area in which it tends to generate greater negative effects. However, few empirical studies analyze corruption from the point of view of disclosure by companies in this relevant geographical area. Based on a regression analysis using data from the 96 large companies from 15 emerging countries included in the 2016 International Transparency Report, this paper seeks to understand what determinants affect such disclosure. In that context, this paper provides empirical evidence to understand the factors that influence reporting on anti-corruption mechanisms in an area of high economic importance that has been little studied to date, pointing to the positive effect of press freedom in a country where the company is located and with the industry being the unique control variable that strengthens this relationship.

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“…To understand institutional‐level drivers, we draw from institutional theory. Previous studies offer important insights into the roles of diverse formal and informal institutions for CSR adoption in developing countries (Halkos & Skouloudis, 2016; Pan et al., 2018; Yin, 2017) as well as into the role of diverse isomorphic pressures (Ali & Frynas, 2018; Hah & Freeman, 2014; Khan et al., 2020). Since institutional complexity has not been fully acknowledged in the literature about CSR in developing countries yet, we try to fill this gap drawing on Scott's (1995) approach.…”

Section: Introductionmentioning

confidence: 99%

Drivers of CSR anchoring in transition economies: Evidence from Poland

Doś

Pattarin

2021

Business Ethics Env & Resp

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We examine the drivers of corporate social responsibility anchoring in Poland, a country that has undergone a profound transition from a command economy to a free market system. We use a fine‐grained theoretical framework to understand the influence of the interactions between regulative, normative, and cultural‐cognitive aspects of institutions with firm organizational factors on the diffusion of corporate social responsibility. We show that, in Poland, companies use their slack resources to adopt corporate social responsibility only when facing strong normative or regulative institutional pressures in their organizational fields. When such pressures are absent, companies prefer value‐enhancing functions of their resources other than investing in corporate social responsibility. We propose a multilevel approach for studying drivers of corporate social responsibility and show how the importance of organizational‐level drivers emerges clearly only if the interactions with institutional‐level features are considered. The main policy implication of our study is that corporate social responsibility may establish in Poland, as well as in other Eastern Europe countries, provided that designed and formalized institutional processes reach relevant organizational fields. Furthermore, we find that, for business managers, employing financial slack for social responsibility projects may be perceived as institutionally legitimate or not depending on the type of institutional pressures prevailing in each organizational field.

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The institutional analysis of CSR: Learnings from an emerging country

Cited by 33 publications

References 103 publications

On the linkage between CEOs’ statements and CSR reporting: an analysis of visuals and verbal texts

On the linkage between CEOs’ statements and CSR reporting: an analysis of visuals and verbal texts

Determinants of Corporate Anti-Corruption Disclosure: The Case of the Emerging Economics

Drivers of CSR anchoring in transition economies: Evidence from Poland

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