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A managerial perspective of Corporate Social and Environmental Responsibility (CSER) reporting: evidence from a developing country

Hossain, M., Rowe, A. and Quaddus, M. (2013) A managerial perspective of Corporate Social and Environmental Responsibility (CSER) reporting: evidence from a developing country. In: The Seventh Asia Pacific Interdisciplinary Research in Accounting Conference, 26 - 28 July, Kobe, Japan

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This extensive engagement based research towards an understanding of corporate social and
environmental responsibility (CSER) reporting is aimed at exploring the emerging
phenomenon of CSER within a developing country context by seeking the views of twenty
senior managers of listed companies in Bangladesh. This study is part of a larger project that
follows a qualitative field research approach using semi-structured interviews. Observations
and local working experience provided rich sources of data. Thus, to understand CSER
reporting phenomenon, particularly motivations, decision-makers engagement and future
prospect of CSER reporting in Bangladesh, constructivist ontology and interpretivist
epistemology research methodology have been chosen. This paper extends the utilisation of a
variety of social system-based theoretical concepts such as legitimacy theory, stakeholder
theory and institutional theory that have been widely approached by accounting researchers in
CSER sustainability studies. Findings reveal key enablers for CSER reporting, which include
groups such as: board of directors, regulatory authority, external pressure group and socioeconomic
contextual factors such as poverty alleviation. Whilst stakeholder engagement
process is still in its infancy in Bangladesh, senior managers are optimistic about the future
prospect of CSER reporting. Awareness among the stakeholders, as well as senior managerial
attitudes, and the role of regulatory authorities may have vital sway on the diffusion of CSER.
The field research findings contribute to the body of knowledge in the literature, especially in
the context of developing countries. It will be of great value to researchers and practitioners
seeking to gain a better understanding of CSER reporting in various social-systems based
theoretical aspects.

Publication Type: Conference Paper
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