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Analysis of corporate social disclosures of the apparel industry following crisis: an institutional approach

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  • Suraiyah Akbar
  • Craig Deegan

Abstract

This study explores how the social and environmental information disclosed by organisations following a crisis is influenced by the institutional environment. Through content analysis, the study examines disclosures of apparel industry organisations after the Rana Plaza building collapse in Bangladesh. The study finds that the accountability demonstrated by global apparel buyers following a crisis is attributable to Western cultural expectations and norms, legitimacy concerns and global constituent pressures, while the limited accountability demonstrated by garment suppliers operating in a developing country occurs in response to apparel buyer pressures and business survival concerns.

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  • Suraiyah Akbar & Craig Deegan, 2021. "Analysis of corporate social disclosures of the apparel industry following crisis: an institutional approach," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(2), pages 3565-3600, June.
    • Handle: RePEc:bla:acctfi:v:61:y:2021:i:2:p:3565-3600
    DOI: 10.1111/acfi.12712
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    2. Anna Pilková & Michal Munk & Ľubomír Benko & Petra Blažeková & Jozef Kapusta, 2021. "Pillar 3: Does banking regulation support stakeholders’ interest in banks financial and risk profile?," PLOS ONE, Public Library of Science, vol. 16(10), pages 1-22, October.

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