CSR reporting in Arab countries: the emergence of three genres

Muatasim Ismaeel and Zarina Zakaria

Journal of Accounting & Organizational Change, 2023, vol. 20, issue 1, 112-129

Abstract: Purpose - This paper aims to explain how companies in the region of Arab countries respond to the institutional diffusion of a new communication genre like corporate social responsibility (CSR) reports. Design/methodology/approach - Analysis of the features, content and language of CSR reports published by listed companies in the region, to classify the genres of these reports and infer results about ways of companies’ interaction with newly institutionalized genre. Findings - Three distinct genres are identified: “sustainability reports genre,” “professional CSR report genre” and “light CSR report genre.” When companies interact with institutionally diffused genres, they either adopt them and re-enforce their distinctiveness, mix them with elements from other genres so their distinctiveness will be diluted, or produce the old and established genres under the new name so the new genre will lose its distinctiveness. Originality/value - The proposed classification of CSR report genres and ways of companies’ interaction with new genres are original and open new horizons for research in social and environmental accounting and corporate communication fields.

Keywords: CSR reporting; Sustainability reporting; Genre; Institutional logics; Arab countries; Middle East (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:eme:jaocpp:jaoc-08-2021-0097

DOI: 10.1108/JAOC-08-2021-0097

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