The results show that the disclosure of environmental accounting information is influenced by the following factors: managers' viewpoints, legal regulations, profitability, business size and pressure from society. Quantitative research methods are used to explore the influencing factors and assess the degree of influence of each factor on environmental accounting information disclosure. Data was collected from managers at 216 companies operating in the hospitality sector. The author has relied on previous studies, especially primary data access studies, to assess managers' feelings about the issue of environmental accounting disclosure. This study aims to evaluate the factors affecting the level of environmental accounting information disclosure based on the perceived level of hotel managers. This interaction undoubtedly plays a key role in determining the types of CSR strategy being enacted, the potential agency of different actors to shape change and the extent to which such pressures are likely to lead to CSR strategies that actually reflect and respond to the needs of local stakeholders. national and international levels) determine the trajectory of CSR adopted by subsidiaries in developing countries. The study has synthesised existing approaches to develop a multilevel framework for understanding how the intricate interactions between institutions and stakeholders from different levels (i.e. The article reveals how lack of pressure from local stakeholders and institutions enables subsidiaries to gain traction and use their agency to apply globalised CSR conceptualisations not necessarily applicable to the localised context.
The article demonstrates that the practice of CSR in Bangladesh is a result of pressures exerted by parent companies, international institutions and international stakeholders. For supplementing primary data, secondary data from annual reports and websites were collected. To collect data, twenty-one semi-structured interviews were conducted.
Multiple case studies were used to investigate the CSR practices of 10 MNC subsidiaries operating in Bangladesh. The paper aims to understand how institutions and stakeholder pressures interact at both national and international levels and how these interactions shape MNC subsidiaries' CSR in Bangladesh. While corporate social responsibility (CSR) research and practice has expanded and evolved rapidly in recent years, little is known about how MNC subsidiaries develop their CSR strategies and how they reconcile global and local demands and pressures from both institutions and stakeholders. Originality/value – The paper contributes to the literature on CSR in developing countries where there is a distinct lack of engagement-based published studies. Indeed, such imposition could be regarded as little more than an example of the erection of non-tariff trade barriers rather than representing any meaningful move towards empowering indigenous stakeholder groups. Reservations are expressed as to whether such a passive compliance strategy is likely to achieve much in the way of real changes in corporate behaviour, particularly when Western developed standards and codes are imposed without consideration of local cultural, economic and social factors. In the latter context it appears that adoption of international social accounting standards and codes is likely to become more prevalent in the future. Findings – Key findings are that the main motivation behind current reporting practice lies in a desire on the part of corporate management to manage powerful stakeholder groups, whilst perceived pressure from external forces, notably parent companies' instructions and demands from international buyers, is driving the process forward.
#Elucidate the company management patterns in bangladesh series#
Design/methodology/approach – The paper uses a series of interviews with senior managers from 23 Bangladeshi companies representing the multinational, domestic private and public sectors. Purpose – This paper seeks to respond to recent calls for more engagement-based studies of corporate social reporting (CSR) practice by examining the views of corporate managers on the current state of, and future prospects for, social reporting in Bangladesh.
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