Factors Influencing Corporate Social and Environmental Disclosure (CSED) Practices in the Developing Countries: An Institutional Theoretical Perspective

Waris Ali and Muhammad Rizwan

International Journal of Asian Social Science, 2013, vol. 3, issue 3, 590-609

Abstract: This study contributes to the literature on Corporate Social and Environmental Disclosure (CSED hereafter) in the developing countries by exploring various influential factors for CSED and grouping them into three categories: normative, interest, and company groups (Solomon and Lewis 2002). These categories can create normative, coercive, and mimetic pressure respectively for a company to adapt CSED practices. Numerous theories such as: legitimacy theory, stakeholder theory, and institutional theory have been used to explain the underlying reasons for CSED in both the developed and the developing countries. However, this study uses only institutional theoretical perspective to provide explanation for underlying reasons for CSED in the developing countries.

Keywords: Corporate social and environmental disclosure (CSED); Developing countries; Institutional theory; Corporate social responsibility (CSR); Corporate social disclosure (CSD); Corporate environment disclosure (CED) (search for similar items in EconPapers)
Date: 2013
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