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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.

Item Type: Conference Paper
United Nations SDGs: Goal 12: Responsible Consumption and Production
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