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Analysis of corporate social disclosures of the apparel industry following crisis: an institutional approach

Suraiyah Akbar and Craig Deegan

Accounting and Finance, 2021, vol. 61, issue 2, 3565-3600

Abstract: This study explores how the social and environmental information disclosed by organisations following a crisis is influenced by the institutional environment. Through content analysis, the study examines disclosures of apparel industry organisations after the Rana Plaza building collapse in Bangladesh. The study finds that the accountability demonstrated by global apparel buyers following a crisis is attributable to Western cultural expectations and norms, legitimacy concerns and global constituent pressures, while the limited accountability demonstrated by garment suppliers operating in a developing country occurs in response to apparel buyer pressures and business survival concerns.

Date: 2021
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