Community disclosures in a developing country: insights from a neo-pluralist perspective

Teerooven Soobaroyen and Jyoti Devi Mahadeo

Accounting, Auditing & Accountability Journal, 2016, vol. 29, issue 3, 452-482

Abstract: Purpose - – The purpose of this paper is to analyse changes in community disclosures by listed companies in Mauritius. Design/methodology/approach - – The authors carried out a quantitative and qualitative assessment of annual report disclosures over the period 2004-2010. In particular, the authors consider the influence of a corporate governance code and a government intervention to first persuade and subsequently mandate corporate social responsibility investment (known as a “CSR Levy”). Findings - – From a predominantly limited and neutral form of communication, narratives of community involvement morph into assertive and rhetorical statements, emphasising commitment, permanency and an intimate connection to the community and a re-organisation of activities and priorities which seek to portray structure and order in the way companies deliver community interventions. Informed by Grayet al.’s (1995) neo-pluralist framework and documentary evidence pertaining to the country’s social, political and economic context, the authors relate the change in disclosures to the use of corporate impression management techniques with a view to maintain legitimacy and to counter the predominant public narrative on the insufficient extent of community involvement by local companies. Research limitations/implications - – The authors find that community disclosures are not only legitimating mechanisms driven by international pressures but are also the result of local tensions and expectations. Originality/value - – This study provides evidence on forms of “social” – as opposed to environmental – disclosures. Furthermore, it examines a unique setting where a government enacted a legally binding regime for greater corporate social involvement.

Keywords: Corporate social responsibility; Legitimacy theory; Developing economy; Stakeholder theory; Classical political economy theory; Community disclosures (search for similar items in EconPapers)
Date: 2016
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Citations: View citations in EconPapers (8)

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Persistent link: https://EconPapers.repec.org/RePEc:eme:aaajpp:v:29:y:2016:i:3:p:452-482

DOI: 10.1108/AAAJ-08-2014-1810

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