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

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  • Ibrahem Alshbili
  • Ahmed A. Elamer

Abstract

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.

Suggested Citation

  • Ibrahem Alshbili & Ahmed A. Elamer, 2020. "The influence of institutional context on corporate social responsibility disclosure: a case of a developing country," Journal of Sustainable Finance & Investment, Taylor & Francis Journals, vol. 10(3), pages 269-293, July.
    • Handle: RePEc:taf:jsustf:v:10:y:2020:i:3:p:269-293
    DOI: 10.1080/20430795.2019.1677440
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    Cited by:

    1. Zoe Warmate & Mohamed Khaled Eldaly & Ahmed A. Elamer, 2021. "Offering flexible working opportunities to people with mental disabilities: The missing link between sustainable development goals and financial implications," Business Strategy and the Environment, Wiley Blackwell, vol. 30(4), pages 1563-1579, May.
    2. Samer Kobrossy & Robert Karaszewski & Riad AlChami, 2022. "The Institutionalization of Implicit and Explicit CSR in a Developing Country Context: The Case of Lebanon," Administrative Sciences, MDPI, vol. 12(4), pages 1-19, October.
    3. Gilbert K. Amoako & Anokye M. Adam & George Tackie & Clement Lamboi Arthur, 2021. "Environmental Accountability Practices of Environmentally Sensitive Firms in Ghana: Does Institutional Isomorphism Matter?," Sustainability, MDPI, vol. 13(17), pages 1-14, August.
    4. Kazemi, Maha Zadeh & Elamer, Ahmed A. & Theodosopoulos, Grigorios & Khatib, Saleh F.A., 2023. "Reinvigorating research on sustainability reporting in the construction industry: A systematic review and future research agenda," Journal of Business Research, Elsevier, vol. 167(C).
    5. Abeer Hassan & Ahmed A. Elamer & Suman Lodh & Lee Roberts & Monomita Nandy, 2021. "The future of non‐financial businesses reporting: Learning from the Covid‐19 pandemic," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 28(4), pages 1231-1240, July.
    6. Saleh F. A. Khatib & Dewi Fariha Abdullah & Ernie Hendrawaty & Ahmed A. Elamer, 2022. "A bibliometric analysis of cash holdings literature: current status, development, and agenda for future research," Management Review Quarterly, Springer, vol. 72(3), pages 707-744, September.
    7. Monday Nweke Igwe & Saleh F. A. Khatib & Ayman Hassan Bazhair, 2023. "Sustainability reporting in Africa: A systematic review and agenda for future research," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(5), pages 2081-2100, September.

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