Motivations for corporate social responsibility reporting by MNC subsidiaries in an emerging country: The case of Bangladesh

By M. Momin, Lee D. Parker. 2013

207 citations recorded by the source corpus.

Abstract While many studies of the motivations behind the corporate social responsibility reporting (CSRR) practices of large corporations have been reported internationally, few have focussed on multinational corporation (MNC) subsidiaries. Most importantly, we still do not know how host country institutional norms, or parent corporation policies, influence MNC subsidiaries embarking upon CSRR. By integrating legitimacy theory (LT) and neo-institutional theory (NIT) explanations, this paper offers a theoretical framework for investigating the CSRR practices of MNC subsidiaries in general, and provides empirical evidence on the nature and motivations of subsidiaries’ CSRR practices in Bangladesh, a developing country. Employing a case study method and using qualitative data, the study finds that CSRR practice in Bangladeshi MNC subsidiaries is limited, consisting mainly of employee information. This observation mirrors the overall CSRR trend in Bangladesh. A desire for internal legitimacy emerges as the primary motivation for CSRR practice in MNC subsidiaries. In particular, the external host country environment of the Bangladeshi subsidiaries seems to be a major limitation in the development of CSRR.

Subfields: Accounting, Marketing, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/6baeeb0435eb43bd342863beb4eab9f53f44d6a2

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Citations in the corpus

The Effect of Board Capital and CEO Power on Corporate Social Responsibility Disclosures (2016, background): “First, interests in CSR disclosures by Bangladeshi corporations are increasing (Momin and Parker 2013).”
The potential of integrated reporting to enhance sustainability reporting in the public sector (2018, methodology): “Semi-structured interviews An interview guide was used (Farneti and Guthrie, 2009; Momin and Parker, 2013), which listed the areas to be explored and clarified in the interviews with the key preparers of NZ Post’s integrated reports.”
The Role of Normative CSR‐Promoting Institutions in Stimulating CSR Disclosures in Developing Countries (2018, background): “In contrast, scholars have assumed that corporations in developing countries perceive little pressure from the wider public and other domestic actors for CSR disclosure (see Belal & Owen, 2007; Belal & Cooper, 2011; Momin & Parker, 2013).”
Corporate social responsibility practice and corporate financial performance: evidence from Nigeria companies (2015, background): “This is consistent with Savage (1994) and Momin and Parker (2013).”
Determinants of Corporate Social Responsibility (CSR) Disclosure in Developed and Developing Countries: A Literature Review (2017, background): “Furthermore, in contrast to developed countries, ﬁ rms in the developing world perceive relatively little pressure from the public with regards to CSR disclosure (Belal & Owen, 2007; Belal & Cooper, 2011; Momin & Parker, 2013).”
Corporate social responsibility research: the importance of context (2016, background): “The emerging literature on CSR reporting outside the Western world examines countries that are ‘developing’ (Belal and Momin 2009; Momin and Parker 2013), but little depth is included about where they are in their development journey and how the potential conflict between economic and social goals…”