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The Developing Country Perspective on Corporate Sustainability Reporting - Main Actors’ Views on the Current State of Affairs in Pakistan

Purpose–The purpose of this paper is to explore main actors’ views on the current state of sustainability reporting in a developing country context.Design/methodology/approach– For this study, we interviewed 20 individuals and organizations from Pakistan who were identified as main actors involved i...

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Main Author: Mahmood, Zeeshan
Format: Conference or Workshop Item
Language:English
Published: 2017
Subjects:
HD28 Management. Industrial Management
Online Access:http://repo.uum.edu.my/23053/1/2nd%20IRC%202017%2036.pdf
http://repo.uum.edu.my/23053/
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spelling my.uum.repo.230532018-09-23T07:46:53Z http://repo.uum.edu.my/23053/ The Developing Country Perspective on Corporate Sustainability Reporting - Main Actors’ Views on the Current State of Affairs in Pakistan Mahmood, Zeeshan HD28 Management. Industrial Management Purpose–The purpose of this paper is to explore main actors’ views on the current state of sustainability reporting in a developing country context.Design/methodology/approach– For this study, we interviewed 20 individuals and organizations from Pakistan who were identified as main actors involved in the practice of sustainability reporting.Following a semi-structured interview protocol, main actors were asked to share their views on the drivers and barriers of sustainability reporting, sufficiency and suitability of sustainability related regulation and standards, perceived benefits of sustainability reporting, level of stakeholder engagement and transparency.Interviews were then analyzed to compare and contrast the viewpoints of different stakeholder groups on various issues. Findings– This paper concludes that, like other developing countries, the practice of sustainability reporting is largely driven by the external forces. Foreign buyers, international professional associations and standard setting organizations are playing a pivotal role in the emergence and development of sustainability reporting.Sustainability reporting awards also played an important role as they provide the normative basis and intangible benefits for reporting. Despite of these external forces driving the emergence and development of SR in Pakistan, the structural and cultural conditions that exist in the societal context of Pakistan significantly impact the disclosure practices and organizational rationales for SR. In particular, weak government structures, lack of awareness and interest in sustainability matters, lack of regulation, lack of enforcement capabilities, lack of political will has been identified as the main barriers of SR. Originality/value– The paper explores the perceptions of both managerial and non-managerial stakeholders regarding current state of sustainability reporting in Pakistan. 2017-07-11 Conference or Workshop Item PeerReviewed application/pdf en http://repo.uum.edu.my/23053/1/2nd%20IRC%202017%2036.pdf Mahmood, Zeeshan (2017) The Developing Country Perspective on Corporate Sustainability Reporting - Main Actors’ Views on the Current State of Affairs in Pakistan. In: 2nd International Research Conference on Economics Business and Social Sciences, 11-12 July 2017, Park Royal Hotel, Penang Malaysia.. doi:10.1063/1.4995825
institution Universiti Utara Malaysia
building UUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Utara Malaysia
content_source UUM Institutionali Repository
url_provider http://repo.uum.edu.my/
language English
topic HD28 Management. Industrial Management
spellingShingle HD28 Management. Industrial Management
Mahmood, Zeeshan
The Developing Country Perspective on Corporate Sustainability Reporting - Main Actors’ Views on the Current State of Affairs in Pakistan
description Purpose–The purpose of this paper is to explore main actors’ views on the current state of sustainability reporting in a developing country context.Design/methodology/approach– For this study, we interviewed 20 individuals and organizations from Pakistan who were identified as main actors involved in the practice of sustainability reporting.Following a semi-structured interview protocol, main actors were asked to share their views on the drivers and barriers of sustainability reporting, sufficiency and suitability of sustainability related regulation and standards, perceived benefits of sustainability reporting, level of stakeholder engagement and transparency.Interviews were then analyzed to compare and contrast the viewpoints of different stakeholder groups on various issues. Findings– This paper concludes that, like other developing countries, the practice of sustainability reporting is largely driven by the external forces. Foreign buyers, international professional associations and standard setting organizations are playing a pivotal role in the emergence and development of sustainability reporting.Sustainability reporting awards also played an important role as they provide the normative basis and intangible benefits for reporting. Despite of these external forces driving the emergence and development of SR in Pakistan, the structural and cultural conditions that exist in the societal context of Pakistan significantly impact the disclosure practices and organizational rationales for SR. In particular, weak government structures, lack of awareness and interest in sustainability matters, lack of regulation, lack of enforcement capabilities, lack of political will has been identified as the main barriers of SR. Originality/value– The paper explores the perceptions of both managerial and non-managerial stakeholders regarding current state of sustainability reporting in Pakistan.
format Conference or Workshop Item
author Mahmood, Zeeshan
author_facet Mahmood, Zeeshan
author_sort Mahmood, Zeeshan
title The Developing Country Perspective on Corporate Sustainability Reporting - Main Actors’ Views on the Current State of Affairs in Pakistan
title_short The Developing Country Perspective on Corporate Sustainability Reporting - Main Actors’ Views on the Current State of Affairs in Pakistan
title_full The Developing Country Perspective on Corporate Sustainability Reporting - Main Actors’ Views on the Current State of Affairs in Pakistan
title_fullStr The Developing Country Perspective on Corporate Sustainability Reporting - Main Actors’ Views on the Current State of Affairs in Pakistan
title_full_unstemmed The Developing Country Perspective on Corporate Sustainability Reporting - Main Actors’ Views on the Current State of Affairs in Pakistan
title_sort developing country perspective on corporate sustainability reporting - main actors’ views on the current state of affairs in pakistan
publishDate 2017
url http://repo.uum.edu.my/23053/1/2nd%20IRC%202017%2036.pdf
http://repo.uum.edu.my/23053/
_version_ 1644283679853248512
score 13.211869

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