Sustainability reporting adoption in developing countries: managerial perception-based determinants evidence from Uganda

Venancio Tauringana

Journal of Accounting in Emerging Economies, 2020, vol. 11, issue 2, 149-175

Abstract: Purpose - The aim of the study is to investigate managerial perception-based determinants of the adoption of sustainability reporting (SR) by companies in Uganda. Design/methodology/approach - This study is cross-sectional. Data were collected through a questionnaire survey of 194 companies belonging to the Uganda Manufacturers Association (UMA) and were analysed using multiple regression analysis. Findings - The findings suggest that lack of expertise, lack of training and negative attitudes/beliefs towards SR are significant and negative determinants of the adoption of SR. The results also show that resources, free training and support and positive attitudes/beliefs towards SR are significantly and positively associated with the likelihood of the adoption of SR. Lack of time, lack of legal requirements and lack of stakeholder pressure are not significant determinants of the adoption of SR. Research limitations/implications - Since the results are based on a questionnaire survey, they may suffer from issues associated with self-reporting data such as consistency seeking, self-enhancement and self-presentation, which may affect the reliability of the data. Nonetheless, the findings imply that there is a need to sensitise, provide free training and support for companies to engage with SR. Practical implications - There is a need to sensitise, train and provide support for free to encourage companies to engage with SR. Originality/value - This study contributes to the literature on managerial perception-based determinants of the adoption of SR by extending the analyses using a multivariate approach. This enhances our understanding of how the determinants interact to explain the adoption of SR by companies in developing countries.

Keywords: Sustainability reporting; Developing country; Managerial perception-based determinants; Adoption; Uganda Manufacturers Association; Uganda (search for similar items in EconPapers)
Date: 2020
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Persistent link: https://EconPapers.repec.org/RePEc:eme:jaeepp:jaee-07-2020-0184

DOI: 10.1108/JAEE-07-2020-0184

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