Stakeholders expectations for CSR-related corporate governance disclosure: evidence from a developing country

Journal article


Yousuf Kamal 2022. Stakeholders expectations for CSR-related corporate governance disclosure: evidence from a developing country. Asian Review of Accounting. 29 (2), pp. 97-127. https://doi.org/10.1108/ara-04-2020-0052
AuthorsYousuf Kamal
Abstract

The purpose of this paper is to explore stakeholders' expectations in relation to corporate social responsibility (CSR)–related corporate governance practices. The paper aims to understand how stakeholders' expectations potentially translate into the disclosure of information about CSR-related corporate governance practices. The evidence for this study was collected using semi-structured in-depth personal interviews with 18 stakeholders. These include representative of multinational buying companies who source garments from Bangladesh, international as well as local NGOs, news media personnel, senior government officials, trade union leaders and social audit firm. This paper finds evidence of stakeholders' dissatisfaction with the disclosures of governance information which tended to be viewed as limited and symbolic in nature. It also finds an apparent disconnection between stakeholder expectations and corporate disclosures. This paper finds an alternative media of disclosures, for communicating social responsibility related governance information to the stakeholders, which has so far, been neglected by the social accounting researchers.

Keywordscorporate social responsibility ; garments industry; disclosures
Year2022
JournalAsian Review of Accounting
Journal citation29 (2), pp. 97-127
PublisherEmerald
ISSN 1321-7348
Digital Object Identifier (DOI)https://doi.org/10.1108/ara-04-2020-0052
Web address (URL)https://doi.org/10.1108/ARA-04-2020-0052
Output statusPublished
Publication dates29 Jan 2021
Publication process dates
Accepted2021
Deposited17 Oct 2022
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https://repository.derby.ac.uk/item/9q5q1/stakeholders-expectations-for-csr-related-corporate-governance-disclosure-evidence-from-a-developing-country

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