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Corporate social reporting by MNCs’ subsidiaries in Sri Lanka

Beddewela, Eshani and Herzig, Christian (2013) Corporate social reporting by MNCs’ subsidiaries in Sri Lanka. Accounting Forum, 37 (2). pp. 135-149. ISSN 0155-9982

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This study examines the pressures, barriers and enablers which subsidiaries of multinational
companies encounter when engaging in corporate social reporting within a developing country context. The researchers conducted in-depth interviews with eighteen managers across ten subsidiaries in Sri Lanka. The findings show that the subsidiaries are overwhelmingly driven by their need to attain internal legitimacy and conform to formal institutionalised processes for reporting on CSR which act as a barrier against publishing separate social reports in Sri Lanka. The study uncovers a tension between head office reporting requirements and demonstrating accountability for the needs of local stakeholders.

Item Type: Article
Additional Information: NOTICE: this is the author’s version of a work that was accepted for publication in Accounting Forum. Changes resulting from the publishing process, such as peer review, editing, corrections, structural formatting, and other quality control mechanisms may not be reflected in this document. Changes may have been made to this work since it was submitted for publication. A definitive version was subsequently published in
Subjects: H Social Sciences > H Social Sciences (General)
Schools: The Business School
The Business School > Emerging Markets Research Group
Related URLs:
Depositing User: Eshani Beddewela
Date Deposited: 16 Apr 2013 09:39
Last Modified: 04 Nov 2015 17:50


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