The influence of institutional context on corporate social responsibility disclosure: a case of a developing country

Ibrahem Alshbili and Ahmed Elamer

Journal of Sustainable Finance & Investment, 2020, vol. 10, issue 3, 269-293

Abstract: In this paper, we examine the influence of the institutional environment on the adoption of Corporate Social Responsibility Disclosure (CSRD) in Libya. In doing so, we use isomorphism as a neo-institutionalist theoretical construction that explores whether institutional factors act as pressures for CSRD practices. Using a qualitative method, the findings show that, despite managers perceive some coercive, mimetic and normative pressures interplay to influence CSRD, the revision of the firms’ laws and policies and the establishment of CSRD regulations and monitoring institutions should be established and undertaken to improve accounting disclosure. The results propose important implications for adapting CSRD for firms and policy-makers in developing countries.

Date: 2020
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DOI: 10.1080/20430795.2019.1677440

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