Suchergebnisse

PurposeThe aim of this study is to elicit accountants' perceptions regarding corporate social and environmental accounting and reporting practices in a developing country such as Bangladesh.Design/methodology/approachMembers of the Institute of Chartered Accountants of Bangladesh (ICAB) were surveyed to determine their perceptions on issues pertaining to social and environmental accounting and reporting practices in Bangladesh.FindingsWhilst the findings show that accountants have positive attitudes toward corporate social and environmental accounting, progress is limited, with the absence of ICAB in making any noticeable effort to develop such practices.Research implicationsUnlike prior studies, the implications of this study suggest that without international influence, it is less likely that institutional forces in Bangladesh (ICAB and the government) would be effective in dealing with social and environmental accounting and reporting issues.Originality/valueWhile prior studies advocate proactive roles of the accounting profession, this study argues that proactive roles are less likely to prevail in the context of Bangladesh without direct intervention from institutional and regulatory authorities in the international arena.

The National Australia Bank (NAB), one of Australia's largest banks, announced losses in 2004 of AUD$360 million due to unauthorised foreign currency trading activities by four employees who incurred and deceptively concealed the losses. The NAB had in place risk limits and supervision to prevent trading desks ever reaching positions of this magnitude. However, the risk management policies and procedures proved ineffective. The purpose of this paper is to analyse the deceit, via a content analysis of official investigative reports and other published documents, to determine the extent to which the Bank's culture and leadership may have influenced the rogue traders' behaviour. The findings suggest that cultural issues, and the role played by the Bank's leaders, were influential in creating a profit‐driven culture that ultimately impacted the Bank's foreign exchange operating activities.

Purpose
This study aims to investigate the influence of collaborative stakeholder relationships (buyers, media, government and top management) on apparel suppliers' corporate social responsibility (CSR) in Bangladesh.


Design/methodology/approach
"Face to face" and "drop off and collect" survey administration techniques were used to collect a total of 371 questionnaires from middle-level managerial executives of apparel suppliers in Bangladesh. The data were analysed using partial least square structural equation modelling combined with resampling and bootstrapping techniques.


Findings
The findings suggest that buyers, the media and top management have a direct and significant influence on the stakeholder network and, in turn, positively impact the CSR of apparel suppliers in Bangladesh. The media and buyer firms work together to provide a combined and salient influence on the top management of supplier firms in Bangladesh to shape CSR practices.


Practical implications
The extent of stakeholder influence varies according to the strength of the network and the mediation within interconnected relationships. Suppliers' top management could use the study's findings to improve CSR by focussing on the strongest path of interconnected stakeholders. The Bangladesh Government could take policy initiatives to address CSR-related concerns raised by interconnected stakeholders.


Originality/value
This study contributes to stakeholder and CSR literature by providing valuable insights into the empirical justification of interactive stakeholder influences on suppliers' CSR.

PurposeThis study aims to examine the impact of soft law and institutional signalling on voluntary reporting of environmentally sensitive companies in Thailand.Design/methodology/approachEnvironmental disclosures in annual reports and sustainability reports of 108 listed companies for the years 2010–2014 were analysed using a checklist of un-weighted scores combined with panel data modelling.FindingsThe results show increasing trends of voluntary reporting dominated by disclosures on emissions data. Thai sustainability reporting guidelines released in 2012 were found to have a significant effect on the amount of disclosures of companies in the agriculture and food sector only. Results show that the age of the company and media attention have a significant positive relationship with environmental disclosures. Profitability is found to have a negative relationship with the level of environmental disclosures.Research limitations/implicationsThis study adds to existing environmental reporting literature from the perspective of soft law and institutional signalling and their impact on environmental reporting in the context of an economically developing, environmentally sensitive and in a Buddhist cultural setting country, Thailand.Originality/valueThis paper looks at Thai environmental disclosures from the perspective of soft law and institutional signalling, which is an original and unique contribution to CSR literature, considered through the lens of institutional legitimacy.