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Contributing barriers to corporate social and environmental responsibility practices in a developing country

Hossain, M.M., Alam, M., Hecimovic, A., Alamgir Hossain, M. and Choudhury Lema, A. (2016) Contributing barriers to corporate social and environmental responsibility practices in a developing country. Sustainability Accounting, Management and Policy Journal, 7 (2). pp. 319-346.

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Purpose – The purpose of this study is to explore the contributing barriers to corporate social and environmental responsibility (CSER) practices. In particular, this study focuses on non-managerial stakeholders’ perceptions of the barriers to CSER practices in a developing country context. The study also investigates the current initiatives undertaken by the different stakeholders, such as government, non-governmental organisations (NGOs) and regulators. Design/methodology/approach – The study takes a qualitative approach, undertaking semi-structured in-depth interviews with 26 participants from NGOs, the media, regulatory authorities, government departments, shareholders, trade union leaders and customers. Findings – The views of stakeholder groups were analysed to identify the contributing barriers to CSER practices. The findings of the study reveal that corruption and politics, lack of coordination, lack of government initiatives and unsatisfactory implementation of laws are perceived as the major barriers that hinder CSER practices in Bangladesh. The study also found a lack of awareness amongst various stakeholder groups regarding the influential role CSER plays in promoting sustainable development. The current initiatives undertaken by various stakeholders to improve CSER practices were limited but growing. Research Limitations/implications – The study utilises the stakeholder theory to examine the role of stakeholders, rather than managers, in relation to CSER practice in Bangladesh. The findings may provide impetus for mitigating CSER barriers in a developing country context. Originality/value – This study is one of the few engagement-based studies to explore the non-managerial stakeholders’ views on CSER in a developing country context

Publication Type: Journal Article
Murdoch Affiliation: School of Management and Governance
Publisher: Emerald Group Publishing Ltd.
Copyright: © Emerald Group Publishing Limited.
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