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

Waris Ali · Muhammad Suhail Rizwan

67 citations0/0 files storedRePEc: Research Papers in Economics

No readable copy stored yet — this record is metadata only.

No open-access location is known for this record yet.

Literature note Cite in a project Citation map

Corporate Social Responsibility Reporting Auditing, Earnings Management, Governance Corporate Identity and Reputation

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.

Paper brief

Loading…

Cite this work

Citation unavailable for this work.

BibTeX RIS CSL-JSON

No public copy is stored for this record, so only the metadata is cited.

Citations in this library

Citation map →

Stored only when both papers are in the corpus — 67 citations exist upstream.

References

2004The iron cage revisited institutional isomorphism and collective rationality in organizational fields 2010Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting 1975Organizational Legitimacy: Social Values and Organizational Behavior 1995Corporate social and environmental reporting 1983Stockholders and Stakeholders: A New Perspective on Corporate Governance 1985Data in Search of a Theory: A Critical Examination of the Relationships Among Social Performance, Social Disclosure, and Economic Performance of U.S. Firms 2005The impact of culture and governance on corporate social reporting 2002Culture, Corporate Governance and Disclosure in Malaysian Corporations

Cited by

2017The influence of institutional environment on corporate responsibility disclosures in Ghana 2018THE DISCLOSURE OF INFORMATION ON SUSTAINABLE DEVELOPMENT ON THE CORPORATE WEBSITE OF THE CERTIFIED PORTUGUESE ORGANIZATIONS 2022Financial reporting quality of financial institutions: Literature review 2021The Impact of Information Technology and Sustainable Strategies in Hotel Branding, Evidence from the Greek Environment

Explore the map →

Papers that cite the same references — the relational fallback while embeddings are still backfilling.

Imported from OpenAlex (CC0) — nothing here is generated.