Corporate social reporting by MNCs’ subsidiaries in Sri Lanka

Eshani Beddewela and Christian Herzig

Accounting forum, 2013, vol. 37, issue 2, 135-149

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.

Keywords: Social reporting; Multinational companies; Subsidiaries; Developing country; Institutional isomorphism; Institutional duality; Internal and external legitimacy (search for similar items in EconPapers)
Date: 2013
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Citations: View citations in EconPapers (13)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:accfor:v:37:y:2013:i:2:p:135-149

DOI: 10.1016/j.accfor.2012.09.001

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