Evidence in development of sustainability reporting: a case of a developing country

Amran, Azlan; Haniffa, Roszaini

doi:10.1002/bse.672

Cited by 301Corporate Social Responsibility ReportingAuditing, Earnings Management, GovernanceAccounting and Financial Management

Evidence in development of sustainability reporting: a case of a developing country

Amran, Azlan, Haniffa, Roszaini·2011·Business Strategy and the Environment

DOI 10.1002/bse.672

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Abstract

Current development in social accounting presents an interesting phenomenon. Companies are increasingly engaging in sustainability initiatives and reporting their activities in annual reports, company websites and other media of communication. Unlike previous studies, which have mainly used ex post content analysis of annual reports or other published data to study the relationship between disclosure and possible determinants, this study starts with an interview with the local preparer before the data is triangulated to determine the significant possible determinants. The interview findings are interpreted through institutional theory for possible identification of determinants. Initially, the interview findings indicate that all three mechanisms of isomorphism, the coercive, the normative and the mimetic, contribute to Malaysian company sustainability reporting. However, the regression results prove that only a government linked company in the plantation industry, which is large in size, has a significant amount of sustainability reporting. Copyright © 2010 John Wiley & Sons, Ltd and ERP Environment.

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Evidence from wider studies of drivers of sustainability-related initiatives in developing countries indicates that normative forces are not strong and that only coercive mechanisms have an effect.
“there is some evidence from wider studies of drivers of sustainability-related initiatives in developing countries that normative forces are not strong and that only coercive mechanisms have an effect (See Amran & Haniffa 2011).”
From Conceptualising the adoption of sustainable procurement: an institutional theory perspective (2014) · cites this paper as Amran & Haniffa 2011

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THIS RESEARCH THESIS WAS SUBMITTED IN FULFILLMENT OF THE REQUIREMENTS FOR THE DEGREE OF
Selvanathan, P. J., Jegaraj, S. P., & Southern Cross University (2012)
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REQUIREMENTS FOR THE DEGREE OF
Selvanathan, P. J., Jegaraj, S. P., & Southern Cross University (2012)

Authors: Amran, A., & Haniffa, R.
Affiliations: Universiti Sains Malaysia (MY)
University of Bradford (GB)
Corresponding author: Amran, Azlan
ORCID: Amran, Azlan
Haniffa, Roszaini
Venue: Business Strategy and the Environment
Publisher: Wiley
Published: 2011-02-22
Volume: 20
Issue: 3
Pages: 141-156
ISSN: 0964-4733 (ISSN-L)
1099-0836
DOI: 10.1002/bse.672
OpenAlex: W2108036429
Cited by: 301
References: 70
Citations by year: 2026: 11 · 2025: 24 · 2024: 19 · 2023: 36 · 2022: 32 · 2021: 27 · 2020: 29 · 2019: 16 · 2018: 30 · 2017: 16 · 2016: 12 · 2015: 11 · 2014: 13 · 2013: 13 · 2012: 8
FWCI: 23.21
Type: journal article
Language: en
Open access: closed
Licence: onlinelibrary.wiley.com/termsAndConditions#vor (vor)
Locations: Business Strategy and the Environment (publishedVersion)
Topics: Social Sciences › Business, Management and Accounting › Strategy and Management › Corporate Social Responsibility Reporting
Social Sciences › Business, Management and Accounting › Accounting › Auditing, Earnings Management, Governance
Social Sciences › Business, Management and Accounting › Accounting › Accounting and Financial Management
Keywords: sustainability reporting, determinants of disclosure, institutional theory, isomorphism, coercive isomorphism, normative isomorphism, mimetic isomorphism, government-linked companies, plantation industry, firm size, Malaysian companies, developing countries

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Evidence in development of sustainability reporting: a case of a developing country

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