Author
Abstract
Research on social and environmental accountability (SEA) and transparency in less-developed countries may generate deeper insights, if theoretical underpinnings which are consistent with the social, political and economic realities found in these countries are used. This paper revisits “vulnerability and exploitability” framework introduced by [Belal, A. R., Cooper, S. M., & Roberts, R. W. (2013). Vulnerable and exploitable: The need for organisational accountability and transparency in emerging and less developed economies. Accounting Forum, 37(2), 81–91]. The paper refines, builds on and extends the theoretical context of the framework with a view to strengthening its ability to describe, explain and predict corporate SEA and transparency practices in less-developed countries. The study utilises analytical review of the relevant multidisciplinary literature from environmental economics, vulnerability and openness, and SEA in less-developed countries. In doing this, firstly, the paper derives three postulates and presents a diagram depicting the conditions which make less-developed countries vulnerable and exploitable. Secondly, as the main contribution of the study, pollution haven theory is integrated into the framework as an additional element. This leads to the derivation of five additional postulates and a modified diagram depicting the conditions for pollution haven and the outcomes of vulnerability’s causal link with exploitability and pollution haven. These outcomes take the form of poor SEA and transparency indicated by low corporate social and environmental performance, disclosure level and disclosure quality. The postulates developed are put forward for further debate and empirical tests.
Suggested Citation
Aminu Hassan, 2023.
"Social and environmental accounting research in vulnerable and exploitable less-developed countries: a theoretical extension,"
Accounting Forum, Taylor & Francis Journals, vol. 47(3), pages 365-389, July.
Handle:
RePEc:taf:accfor:v:47:y:2023:i:3:p:365-389
DOI: 10.1080/01559982.2022.2051685
Download full text from publisher
As the access to this document is restricted, you may want to search for a different version of it.
Corrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:taf:accfor:v:47:y:2023:i:3:p:365-389. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
We have no bibliographic references for this item. You can help adding them by using this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Chris Longhurst (email available below). General contact details of provider: http://www.tandfonline.com/racc .
Please note that corrections may take a couple of weeks to filter through
the various RePEc services.