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Sustainability reporting and the theory of planned behaviour

Author

Listed:
  • Prabanga Thoradeniya
  • Janet Lee
  • Rebecca Tan
  • Aldónio Ferreira

Abstract

Purpose - – Drawing upon the theory of planned behaviour (TPB), the purpose of this paper is to examine the influence of managers’ attitude and other psychological factors on sustainability reporting (SR). In doing so, this paper aims to respond to calls for the use of previously untried theoretical approaches on the SR literature. Design/methodology/approach - – The study uses a survey of top and middle-level managers of listed and non-listed companies in Sri Lanka. Data were analysed using a Partial Least Squares path model. Findings - – The findings indicate that managers’ attitude towards SR, belief about stakeholder pressure, and their capacity to control SR behaviour influence their intention to engage in SR and, indirectly, actual corporate SR behaviour (in the context of listed companies). However, whilst managers of non-listed companies exhibit the intention to engage in SR, the lack of a relationship between intention and behaviour suggests that companies face barriers towards SR due to lack of actual control over the SR process. Religion, in the case of non-listed companies, and education, in the case of listed companies, has some degree of influence over managers’ beliefs. Research limitations/implications - – The use of self-reported SR behaviour is a limitation but necessary to maintain anonymity of respondents. The low levels of self-reported SR correspond with past evidence on actual SR in developing countries. Practical implications - – The results show that managers’ psychological factors are important in determining SR behaviour in companies. Specifically, this highlights the possible roles that regulators, professional bodies and companies can play in improving educational and cultural influences towards improving the level of SR. Originality/value - – This is the first study to apply the TPB to understand SR behaviour by integrating psychological factors relating to managers’ belief, attitudes and perceptions.

Suggested Citation

  • Prabanga Thoradeniya & Janet Lee & Rebecca Tan & Aldónio Ferreira, 2015. "Sustainability reporting and the theory of planned behaviour," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 28(7), pages 1099-1137, September.
    • Handle: RePEc:eme:aaajpp:v:28:y:2015:i:7:p:1099-1137
    DOI: 10.1108/AAAJ-08-2013-1449
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    Citations

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    Cited by:

    1. Teddy Ossei Kwakye & Emerald Edem Welbeck & Godfred Matthew Yaw Owusu & Fred Kwasi Anokye, 2018. "Determinants of intention to engage in Sustainability Accounting & Reporting (SAR): the perspective of professional accountants," International Journal of Corporate Social Responsibility, Springer, vol. 3(1), pages 1-13, December.
    2. Simona Cosma & Paola Schwizer & Lorenzo Nobile & Rossella Leopizzi, 2021. "Environmental attitude in the board. Who are the “green directors”? Evidences from Italy," Business Strategy and the Environment, Wiley Blackwell, vol. 30(7), pages 3360-3375, November.
    3. Hengky Latan & Christian M. Ringle & Charbel Jose Chiappetta Jabbour, 2018. "Whistleblowing Intentions Among Public Accountants in Indonesia: Testing for the Moderation Effects," Journal of Business Ethics, Springer, vol. 152(2), pages 573-588, October.
    4. Nathalie Gonthier Besacier & Ingrid Bellettre, 2017. "Les déterminants des choix du premier emploi en audit : Une étude exploratoire des facteurs d’intention des étudiants français," Post-Print hal-01902150, HAL.
    5. Heena Thanki & Sweety Shah & Harishchandra Singh Rathod & Ankit D. Oza & Dumitru Doru Burduhos-Nergis, 2022. "I Am Ready to Invest in Socially Responsible Investments (SRI) Options Only If the Returns Are Not Compromised: Individual Investors’ Intentions toward SRI," Sustainability, MDPI, vol. 14(18), pages 1-17, September.
    6. Alhadi Boukr & Hassan Yazdifar & Davood Askarany, 2021. "Contextual Factors and the Diffusion of MAIs in Manufacturing and Non-Manufacturing Sectors in Libya," JRFM, MDPI, vol. 14(9), pages 1-33, September.
    7. Mihai Carp & Leontina Păvăloaia & Mihai-Bogdan Afrăsinei & Iuliana Eugenia Georgescu, 2019. "Is Sustainability Reporting a Business Strategy for Firm’s Growth? Empirical Study on the Romanian Capital Market," Sustainability, MDPI, vol. 11(3), pages 1-21, January.
    8. Xiaofang Chen & P.R. Weerathunga & Mohammad Nurunnabi & K.M.M.C.B. Kulathunga & W.H.M.S. Samarathunga, 2020. "Influences of Behavioral Intention to Engage in Environmental Accounting Practices for Corporate Sustainability: Managerial Perspectives from a Developing Country," Sustainability, MDPI, vol. 12(13), pages 1-30, June.
    9. Chaminda Wijethilake & Tek Lama, 2019. "Sustainability core values and sustainability risk management: Moderating effects of top management commitment and stakeholder pressure," Business Strategy and the Environment, Wiley Blackwell, vol. 28(1), pages 143-154, January.
    10. Thoradeniya, Prabanga & Lee, Janet & Tan, Rebecca & Ferreira, Aldónio, 2022. "From intention to action on sustainability reporting: The role of individual, organisational and institutional factors during war and post-war periods," The British Accounting Review, Elsevier, vol. 54(1).
    11. Madeleine Feder & Barbara E. Weißenberger, 2019. "Understanding the behavioral gap: Why would managers (not) engage in CSR-related activities?," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 30(1), pages 95-126, April.

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