Corporate social reporting by MNCs’ subsidiaries in Sri Lanka

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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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Official URL: http://dx.doi.org/10.1016/j.accfor.2012.09.001

DOI: 10.1016/j.accfor.2012.09.001

Abstract

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

Contributors:

Contribution	Name	Email	ORCID
Author	Beddewela, Eshani	e.s.beddewela@hud.ac.uk	UNSPECIFIED
Author	Herzig, Christian	christian.herzig@nottingham.ac.uk	UNSPECIFIED

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 http://dx.doi.org/10.1016/j.accfor.2012.09.001

Subjects:

H Social Sciences > H Social Sciences (General)

Schools:

Huddersfield Business School
Huddersfield Business School > Emerging Markets Research Group

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