The influence of institutional context on corporate social responsibility disclosure: a case of a developing country

被引:60
作者
Alshbili, Ibrahem [1 ]
Elamer, Ahmed A. [2 ,3 ]
机构
[1] Libyan Audit Bur, Dept Training, Tripoli, Libya
[2] Brunel Univ London, Brunel Business Sch, Kingston Lane, London UB8 3PH, England
[3] Mansoura Univ, Fac Commerce, Dept Accounting, Mansoura, Egypt
关键词
Corporate social responsibility disclosure; institutional context; neo-institutional theory; isomorphism; Libya; MIDDLE-EAST; GOVERNANCE; CSR; SUBSIDIARIES; ISOMORPHISM; PERFORMANCE; IMPACT; IMPLEMENTATION; DETERMINANTS; INSIGHTS;
D O I
10.1080/20430795.2019.1677440
中图分类号
F8 [财政、金融];
学科分类号
0202 ;
摘要
In this paper, we examine the influence of the institutional environment on the adoption of Corporate Social Responsibility Disclosure (CSRD) in Libya. In doing so, we use isomorphism as a neo-institutionalist theoretical construction that explores whether institutional factors act as pressures for CSRD practices. Using a qualitative method, the findings show that, despite managers perceive some coercive, mimetic and normative pressures interplay to influence CSRD, the revision of the firms? laws and policies and the establishment of CSRD regulations and monitoring institutions should be established and undertaken to improve accounting disclosure. The results propose important implications for adapting CSRD for firms and policy-makers in developing countries.
引用
收藏
页码:269 / 293
页数:25
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