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Factors Influencing Corporate Social and Environmental Disclosure (CSED) Practices in the Developing Countries: An Institutional Theoretical Perspective

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  • Waris Ali
  • Muhammad Rizwan

Abstract

This study contributes to the literature on Corporate Social and Environmental Disclosure (CSED hereafter) in the developing countries by exploring various influential factors for CSED and grouping them into three categories: normative, interest, and company groups (Solomon and Lewis 2002). These categories can create normative, coercive, and mimetic pressure respectively for a company to adapt CSED practices. Numerous theories such as: legitimacy theory, stakeholder theory, and institutional theory have been used to explain the underlying reasons for CSED in both the developed and the developing countries. However, this study uses only institutional theoretical perspective to provide explanation for underlying reasons for CSED in the developing countries.

Suggested Citation

  • Waris Ali & Muhammad Rizwan, 2013. "Factors Influencing Corporate Social and Environmental Disclosure (CSED) Practices in the Developing Countries: An Institutional Theoretical Perspective," International Journal of Asian Social Science, Asian Economic and Social Society, vol. 3(3), pages 590-609.
    • Handle: RePEc:asi:ijoass:v:3:y:2013:i:3:p:590-609:id:2442
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    Cited by:

    1. Hassan, Qaraman Mohammed & Khudir, Ibrahim Mustafa & Olawuyi, San, Damilola S., 2023. "Regulating corporate social responsibility in energy and extractive industries: The case of international oil companies in a developing country," Resources Policy, Elsevier, vol. 83(C).
    2. Sotirios Varelas & Panagiota Karvela & Nikolaos Georgopoulos, 2021. "The Impact of Information Technology and Sustainable Strategies in Hotel Branding, Evidence from the Greek Environment," Sustainability, MDPI, vol. 13(15), pages 1-18, July.
    3. Mohammad Sohail Yunis & Laila Durrani & Amad Khan, 2017. "Corporate Social Responsibility (CSR) in Pakistan: A Critique of the Literature and Future Research Agenda," Business & Economic Review, Institute of Management Sciences, Peshawar, Pakistan, vol. 9(1), pages 65-88, March.
    4. Kurniawan, Putu Sukma, 2018. "Factors Affecting Company’S Capability In Performing Integrated Reporting: An Empirical Evidence From Indonesian Companies," INA-Rxiv xrcbe, Center for Open Science.
    5. Emma Ik. Okoye & Segun idowu Adeniyi, 2018. "Company Age and Voluntary Corporate Social Disclosure in Nigeria: A Study of Selected Listed Manufacturing Firms on the Nigerian Stock Exchange," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 4(2), pages 138-145, June.
    6. Rohaida Abdul Latif & Kamarun Nisham Taufil Mohd & Hasnah Kamardin & Arifatul Husna Mohd Ariff, 2023. "Determinants of Sustainability Disclosure Quality among Plantation Companies in Malaysia," Sustainability, MDPI, vol. 15(4), pages 1-23, February.
    7. María Consuelo Pucheta‐Martínez & Isabel Gallego‐Álvarez & Inmaculada Bel‐Oms, 2019. "Board structures, liberal countries, and developed market economies. Do they matter in environmental reporting? An international outlook," Business Strategy and the Environment, Wiley Blackwell, vol. 28(5), pages 710-723, July.
    8. Jean Christian Ewane Missomba & Josiane Gaëlle Djeugou Ymele & Alexis Ngantchou, 2020. "La diffusion des informations environnementales par les entreprises camerounaises : Typologie des acteurs et des pratiques comptables," Post-Print halshs-03133686, HAL.
    9. Asterios Stroumpoulis & Evangelia Kopanaki, 2022. "Theoretical Perspectives on Sustainable Supply Chain Management and Digital Transformation: A Literature Review and a Conceptual Framework," Sustainability, MDPI, vol. 14(8), pages 1-30, April.
    10. Sajon Dhar & Mohammad Ashraful Ferdous Chowdhury, 2021. "Impact of Environmental Accounting Reporting Practices on Financial Performance: Evidence From Banking Sector of Bangladesh," International Journal of Asian Business and Information Management (IJABIM), IGI Global, vol. 12(1), pages 24-42, January.
    11. Soysa, R.N.K. & Pallegedara, Asankha & Ajantha, Sisira Kumara & Jayasena, D.M. & Samaranayake, M.K.S.M., 2023. "Developing a Sustainability Reporting Index using the Sustainable Development Goals (SDGs) for Sri Lankan Business Firms," MPRA Paper 116098, University Library of Munich, Germany.
    12. Osemeke Louis & Nobert Osemeke, 2017. "The role of ethnic directors in corporate social responsibility: Does culture matter? The cultural trait theory perspectives," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 14(2), pages 152-172, May.
    13. Abdul Jelil Abukari & Ibn Kailan Abdul-Hamid, 2018. "Corporate social responsibility reporting in the telecommunications sector in Ghana," International Journal of Corporate Social Responsibility, Springer, vol. 3(1), pages 1-9, December.
    14. Segun idowu Adeniyi & Helen Oluwatoyin Adebayo, 2018. "Effect of Financial Leverage on Voluntary Corporate Social Disclosure among Listed Firms on Nigerian Stock Exchange: A Study of Selected Manufacturing Firms," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 4(3), pages 18-24, September.

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