Institutional complexity and CSR practices: evidence from a developing country

Ahmed Diab and Abdelmoneim Bahyeldin Mohamed Metwally

Journal of Accounting in Emerging Economies, 2020, vol. 10, issue 4, 655-680

Abstract: Purpose - The study aims to investigate the appearance of corporate social and environmental responsibility (CSER) practices in a context where economic, communal and political institutions are highly central and competing with each other. Design/methodology/approach - Theoretically, the study draws upon the institutional logics perspective and the theoretical concepts of logics centrality and compatibility to understand how higher-order institutions interact with mundane CSER practices observed at the case company's micro level. Empirical data were solicited in an Egyptian village community, where fishing, agriculture and especially salt production constitute the main economic activities underlying its livelihood. A combination of interviews, informal conversations, observations and documents solicits the required data. Findings - Thereby, this study presents an inclusive view of CSER as practiced in developing countries, which is based not only on rational economic perspectives – as is the case in developed and stabilised contexts – but also on social, familial and political aspects that are central to the present complex institutional environment. Originality/value - The reported findings in this study highlight the role of non-economic (societal) logics in understating CSER in African developing nations.

Keywords: CSER; Community; Politics; Institutional complexity; Salt production; Egypt (search for similar items in EconPapers)
Date: 2020
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Citations: View citations in EconPapers (4)

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Persistent link: https://EconPapers.repec.org/RePEc:eme:jaeepp:jaee-11-2019-0214

DOI: 10.1108/JAEE-11-2019-0214

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