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Corporate social reporting by MNCs’ subsidiaries in Sri Lanka

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  • Beddewela, Eshani
  • Herzig, Christian

Abstract

This study examines the pressures, barriers and enablers which subsidiaries of multinational companies encounter when engaging in corporate social reporting within a developing country context. The researchers conducted in-depth interviews with eighteen managers across ten subsidiaries in Sri Lanka. The findings show that the subsidiaries are overwhelmingly driven by their need to attain internal legitimacy and conform to formal institutionalised processes for reporting on CSR which act as a barrier against publishing separate social reports in Sri Lanka. The study uncovers a tension between head office reporting requirements and demonstrating accountability for the needs of local stakeholders.

Suggested Citation

  • Beddewela, Eshani & Herzig, Christian, 2013. "Corporate social reporting by MNCs’ subsidiaries in Sri Lanka," Accounting forum, Elsevier, vol. 37(2), pages 135-149.
  • Handle: RePEc:eee:accfor:v:37:y:2013:i:2:p:135-149
    DOI: 10.1016/j.accfor.2012.09.001
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    References listed on IDEAS

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    1. repec:eee:accfor:v:37:y:2013:i:2:p:81-91 is not listed on IDEAS
    2. repec:eee:accfor:v:42:y:2018:i:2:p:199-217 is not listed on IDEAS
    3. Madalina Dumitru & Nadia Albu & Valentin Florentin Dumitru & Catalin Nicolae Albu, 2014. "Practices Regarding the Forms of Communication with the Consumers used by a Multinational Company at Global and Local Level," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 16(35), pages 1-41, February.
    4. Eshani Beddewela & Jenny Fairbrass, 2016. "Seeking Legitimacy Through CSR: Institutional Pressures and Corporate Responses of Multinationals in Sri Lanka," Journal of Business Ethics, Springer, vol. 136(3), pages 503-522, July.

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