Barriers for sustainability reporting: evidence from Indo-Pacific region

Dinithi Dissanayake, Sanjaya Kuruppu, Wei Qian and Carol Tilt

Meditari Accountancy Research, 2020, vol. 29, issue 2, 264-293

Abstract: Purpose - The purpose of this paper is to provide insights into the barriers for sustainability reporting practices in five different countries in the Indo-Pacific region. Design/methodology/approach - This paper uses surveys and semi-structured interviews to explore the main barriers faced by the managers of listed companies in undertaking sustainability reporting. Findings - The findings of the study reveal that the main barriers for sustainability reporting are attributable to lack of knowledge and understanding, additional cost involved, time constraints, lack of awareness and education in sustainability reporting and a lack of initiatives from government. These vary between three groups of countries: those with more developed reporting, those with less developed reporting and those with strong cultural constraints to reporting. Research limitations/implications - This study adapts Lewin’s field theory and three-step model of change to be applied to group dynamics at a broader country level rather than at an organisational level. Practical implications - The barriers identified in this paper are important for reporting companies to come up with strategies to mitigate existing barriers and for regulatory authorities to provide subsidies and other incentives to supplement the efforts of these listed companies. Also, non-reporting companies could use the findings as a measure of cautiousness to set up the necessary processes to have a smooth sustainability reporting process in their companies. Originality/value - This is one of the few studies that explore the barriers for sustainability reporting in five countries in the Indo-Pacific region.

Keywords: Bangladesh; Vietnam; Sri Lanka; Philippines; Indonesia; Barriers; Sustainability reporting; Lewin (search for similar items in EconPapers)
Date: 2020
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Persistent link: https://EconPapers.repec.org/RePEc:eme:medarp:medar-01-2020-0703

DOI: 10.1108/MEDAR-01-2020-0703

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