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Corporate social reporting by MNCs’ subsidiaries in Sri Lanka

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  • Eshani Beddewela
  • Christian Herzig

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

  • Eshani Beddewela & Christian Herzig, 2013. "Corporate social reporting by MNCs’ subsidiaries in Sri Lanka," Accounting Forum, Taylor & Francis Journals, vol. 37(2), pages 135-149, June.
    • Handle: RePEc:taf:accfor:v:37:y:2013:i:2:p:135-149
    DOI: 10.1016/j.accfor.2012.09.001
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    Cited by:

    1. Monica Fait & Dirk Meissner & Gian Luca Gregori & Filippo Monge & Valentina Cillo, 2022. "To act or to react? The role of responsiveness in corporate social performance disclosure in preventing plastic pollution in the travel and tourism sector," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 29(6), pages 2065-2082, November.
    2. Carol A. Tilt, 2016. "Corporate social responsibility research: the importance of context," International Journal of Corporate Social Responsibility, Springer, vol. 1(1), pages 1-9, December.
    3. Thoradeniya, Prabanga & Lee, Janet & Tan, Rebecca & Ferreira, Aldónio, 2022. "From intention to action on sustainability reporting: The role of individual, organisational and institutional factors during war and post-war periods," The British Accounting Review, Elsevier, vol. 54(1).
    4. Xiaofang Chen & P.R. Weerathunga & Mohammad Nurunnabi & K.M.M.C.B. Kulathunga & W.H.M.S. Samarathunga, 2020. "Influences of Behavioral Intention to Engage in Environmental Accounting Practices for Corporate Sustainability: Managerial Perspectives from a Developing Country," Sustainability, MDPI, vol. 12(13), pages 1-30, June.
    5. Tariq S. Almontaser & Ali Meftah Gerged, 2024. "Insights into corporate social responsibility disclosure among multinational corporations during host‐country political transformations: Evidence from the Libyan oil industry," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(3), pages 1818-1837, May.
    6. Ibrahem Alshbili & Ahmed A. Elamer & Maha W. Moustafa, 2021. "Social and environmental reporting, sustainable development and institutional voids: Evidence from a developing country," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 28(2), pages 881-895, March.

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