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Factors influencing sustainability reporting by Sri Lankan companies

Author

Listed:
  • Dinithi Dissanayake
  • Carol Tilt
  • Wei Qian

Abstract

Purpose - This paper aims to investigate the key company characteristics which influence sustainability reporting by publicly listed companies in Sri Lanka. Design/methodology/approach - Panel data analysis is conducted to analyse sustainability reporting of 84 publicly listed companies from 2012 to 2015. Findings - Company size and usage of the GRI guidelines are found to be the most relevant company characteristics associated with sustainability reporting by listed companies in Sri Lanka. Unexpectedly, ownership and industry sector do not show strong influences on the extent of sustainability reporting over the study period compared with prior studies. Research limitations/implications - Large companies which follow the GRI guidelines are more likely to report in an elaborate manner, indicating the influence of standards setting bodies in Sri Lanka. This means Sri Lankan companies pay attention to global business practices, given the current re-development phase Sri Lanka is experiencing after the end of the civil war. Originality - This study is one of the few studies that examine sustainability reporting in a country set against a backdrop of war in the South Asian region. Besides this, it extends the previous research on sustainability reporting and variables such as company ownership, GRI usage, company size and industry sector in a developing country context.

Suggested Citation

  • Dinithi Dissanayake & Carol Tilt & Wei Qian, 2019. "Factors influencing sustainability reporting by Sri Lankan companies," Pacific Accounting Review, Emerald Group Publishing Limited, vol. 31(1), pages 84-109, March.
    • Handle: RePEc:eme:parpps:par-10-2017-0085
    DOI: 10.1108/PAR-10-2017-0085
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    Cited by:

    1. Sujatha Ravinarayana Bhat & Mohd Asrul Affendi Abdullah, 2023. "Factors Influencing Sustainability Reporting Practices among Listed Companies in Oman," International Journal of Economics and Financial Issues, Econjournals, vol. 13(3), pages 74-83, May.

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