Sustainability reporting adoption in developing countries: managerial perception-based determinants evidence from Uganda

Venancio Tauringana

65 citations0/0 files storedJournal of Accounting in Emerging Economies

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Corporate Social Responsibility Reporting Environmental Sustainability in Business Accounting and Financial Management

Abstract

Purpose The aim of the study is to investigate managerial perception-based determinants of the adoption of sustainability reporting (SR) by companies in Uganda. Design/methodology/approach This study is cross-sectional. Data were collected through a questionnaire survey of 194 companies belonging to the Uganda Manufacturers Association (UMA) and were analysed using multiple regression analysis. Findings The findings suggest that lack of expertise, lack of training and negative attitudes/beliefs towards SR are significant and negative determinants of the adoption of SR. The results also show that resources, free training and support and positive attitudes/beliefs towards SR are significantly and positively associated with the likelihood of the adoption of SR. Lack of time, lack of legal requirements and lack of stakeholder pressure are not significant determinants of the adoption of SR. Research limitations/implications Since the results are based on a questionnaire survey, they may suffer from issues associated with self-reporting data such as consistency seeking, self-enhancement and self-presentation, which may affect the reliability of the data. Nonetheless, the findings imply that there is a need to sensitise, provide free training and support for companies to engage with SR. Practical implications There is a need to sensitise, train and provide support for free to encourage companies to engage with SR. Originality/value This study contributes to the literature on managerial perception-based determinants of the adoption of SR by extending the analyses using a multivariate approach. This enhances our understanding of how the determinants interact to explain the adoption of SR by companies in developing countries.

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1991Firm Resources and Sustained Competitive Advantage 2004Firm resources and sustained competitive advantage 2010Strategic management a stakeholder approach 1995Managing Legitimacy: Strategic and Institutional Approaches 2000Dynamic capabilities: what are they?1984Upper Echelons: The Organization as a Reflection of Its Top Managers 1975Organizational Legitimacy: Social Values and Organizational Behavior 2005The Influence of Intellectual Capital on the Types of Innovative Capabilities

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