Corporate–NGO collaboration and CSR disclosure – the moderating role of corporate profitability

Waris Ali, J. George Frynas and Jeffrey Wilson

Journal of Applied Accounting Research, 2024, vol. 25, issue 5, 1279-1302

Abstract: Purpose - This research investigates the influence of corporate–NGO collaborations on corporate social responsibility (CSR) disclosure measured in three different ways (i.e. extent, level and quality) in low-income developing economies. Additionally, it examines the moderating effect of corporate profitability in the relationship between corporate–NGO collaborations and CSR disclosure. Design/methodology/approach - This research uses multivariate regression analysis based on data collected from 201 non-financial firms listed on the Pakistan Stock Exchange (PSE). Findings - The findings reveal that corporations with NGO partnerships are more likely to disclose CSR information and provide high-quality information regarding workers, the environment and community-related issues. Further, corporate profitability positively moderates the corporate–NGO collaborations and CSR disclosure relationship. Research limitations/implications - Research limitations are presented in the conclusion section. Practical implications - The findings underline the crucial significance of NGOs and their associated normative isomorphism logics for CSR disclosure in low-income countries with weak law enforcement and relatively ineffective state institutions, which were previously believed to lack such institutions. Originality/value - While some research has suggested that companies in developing countries perceive significant pressure from NGOs to adopt social disclosure, no study has specifically explored how internally driven corporate–NGO collaboration (as opposed to external NGO activist pressures) promotes CSR disclosure specifically in developing economies.

Keywords: Corporate social responsibility; CSR; CSR disclosure; NGOs; Collaboration; Sustainability reporting (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:eme:jaarpp:jaar-08-2023-0238

DOI: 10.1108/JAAR-08-2023-0238

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