作者
Md Moazzem Hossain, Manzurul Alam, Ángela Hecimovic, Mohammad Alamgir Hossain, Aklema Choudhury Lema
发表日期
2016/5/3
期刊
Sustainability Accounting, Management and Policy Journal
卷号
7
期号
2
页码范围
319-346
出版商
Emerald Group Publishing Limited
简介
Purpose
The purpose of this study is to explore the contributing barriers to corporate social and environmental responsibility (CSER) practices. In particular, this study focuses on non-managerial stakeholders’ perceptions of the barriers to CSER practices in a developing country context. The study also investigates the current initiatives undertaken by the different stakeholders, such as government, non-governmental organisations (NGOs) and regulators.
Design/methodology/approach
The study takes a qualitative approach, undertaking semi-structured in-depth interviews with 26 participants from NGOs, the media, regulatory authorities, government departments, shareholders, trade union leaders and customers.
Findings
The views of stakeholder groups were analysed to identify the contributing barriers to CSER practices. The findings of the study reveal that corruption and politics, lack of coordination, lack of …
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