Stakeholders expectations for CSR-related corporate governance disclosure: evidence from a developing country

Yousuf Kamal

Asian Review of Accounting, 2021, vol. 29, issue 2, 97-127

Abstract: Purpose - The purpose of this paper is to explore stakeholders' expectations in relation to corporate social responsibility (CSR)–related corporate governance practices. The paper aims to understand how stakeholders' expectations potentially translate into the disclosure of information about CSR-related corporate governance practices. Design/methodology/approach - The evidence for this study was collected using semi-structured in-depth personal interviews with 18 stakeholders. These include representative of multinational buying companies who source garments from Bangladesh, international as well as local NGOs, news media personnel, senior government officials, trade union leaders and social audit firm. Findings - This paper finds evidence of stakeholders' dissatisfaction with the disclosures of governance information which tended to be viewed as limited and symbolic in nature. It also finds an apparent disconnection between stakeholder expectations and corporate disclosures. Originality/value - This paper finds an alternative media of disclosures, for communicating social responsibility related governance information to the stakeholders, which has so far, been neglected by the social accounting researchers.

Keywords: Corporate social responsibility; Corporate governance; Stakeholders expectation; Disclosures; Garments industry; Developing country; G34; M14; M41 (search for similar items in EconPapers)
Date: 2021
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Citations: View citations in EconPapers (6)

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Persistent link: https://EconPapers.repec.org/RePEc:eme:arapps:ara-04-2020-0052

DOI: 10.1108/ARA-04-2020-0052

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