Corporate social and environmental accounting information reporting practices in Swaziland

Humayun Kabir and David M. Akinnusi

Social Responsibility Journal, 2012, vol. 8, issue 2, 156-173

Abstract: Purpose - The aim of this paper is to determine corporate social reporting practices and to examine the type and extent of such reporting in the corporate reports of manufacturing companies in Swaziland over a period of two years from 2007 to 2008. This paper also aims to examine the various areas of social practices in which companies are involved. Design/methodology/approach - The study uses questionnaires and corporate reports to gather information from 30 selected manufacturing companies. This research uses content analysis of corporate reports as a method to measure the extent and nature of corporate social reporting according to the number of words disclosed over the two‐year period. Findings - Findings show that the concept of corporate social responsibility is fairly new in Swaziland and very few companies disclose corporate social responsibility information in corporate reports. However, the study finds that there is a trend of increasing corporate social responsibility information disclosures among the companies from 2007 to 2008. Practical implications - The increasing trend of corporate social responsibility information disclosures indicates a positive step towards the further development of corporate social responsibility information reporting practice in Swaziland as well as other developing African countries. Originality/value - The study makes an important contribution to the knowledge of corporate social responsibility in Swaziland. In addition, it also elaborates the perspective for a greater understanding of the social obligations that corporate entities owe to their stakeholders and society in general.

Keywords: Corporate social responsibility; Corporate social reporting; Corporate reports; Manufacturing industries; Financial reporting; Swaziland (search for similar items in EconPapers)
Date: 2012
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Citations: View citations in EconPapers (7)

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Persistent link: https://EconPapers.repec.org/RePEc:eme:srjpps:v:8:y:2012:i:2:p:156-173

DOI: 10.1108/17471111211234699

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