Purpose The purpose of this paper is to review most recent developments of social and
environmental accounting (SEA) in the context of developing countries and to offer insights …

Purpose The purpose of this paper is to review the background of the theories, how they
motivate corporations to engage in corporate social responsibility (CSR) activities and their …

Purpose–The purpose of this paper is to contribute to the ongoing debate on governance,
accountability, transparency and corporate social responsibility (CSR) in the mining sector of …

This study examined the use and effectiveness of corporate sustainability practices (CSP)
and the subsequent effect on a strategic outcome, competitive advantage. The new …

Despite the elusive debate on different stakeholder approaches to sustainability reporting in
the developed world, few studies have so far explored stakeholder influences on …

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 …

We examine the determinants and the mediating role of corporate strategic response to
environmental governance and policy (EGP) with the extent of corporate climate change …

Purpose The purpose of this study is to test the legitimacy theory (LT) argument in the
context of the banking industry of a developing country, taking Bangladesh as a case by …

Although there is growing research that examines CSR reporting within the context of
developing nations, few attempts have been made to theorize this phenomenon. The aim of …

Purpose The purpose of this paper is to investigate organisational accountability to less
economically powerful stakeholders in the absence of formal corporate social reporting …