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Sustainability reporting adoption in developing countries: Managerial perception-based determinants evidence from Uganda

Sustainability reporting adoption in developing countries: Managerial perception-based determinants evidence from Uganda
Sustainability reporting adoption in developing countries: Managerial perception-based determinants evidence from Uganda
Abstract
Purpose
To investigate managerial perception-based determinants of the adoption of
reporting (SR) by companies in Uganda.

Design/methodology
This study is cross-sectional. Data was collected through a questionnaire survey of 194 companies belonging to the Uganda Manufacturers’ Association (UMA) and was analysed using multiple regression analysis.

Findings
The findings suggest that lack of expertise, lack of training and negative attitudes/beliefs towards SR are significant and negative determinants of the adoption of SR. The results also show that resources, free training and support, and positive attitudes/beliefs towards SR are significantly and positively associated with the likelihood of the adoption of SR. Lack of time, lack of legal requirements and lack of stakeholder pressure are not significant determinants of the adoption of SR.

Research limitations/implications
Since the results are based on a questionnaire survey, they may suffer from issues associated with self-reporting data such as consistency seeking, self-enhancement and self-presentation, which may affect the reliability of the data. Nonetheless, the findings imply that there is a need to sensitise, train and provide support for companies to engage with SR.

Originality/value
This study contributes to the literature on managerial perception-based determinants of the adoption of SR by extending the analyses using a multivariate approach. This enhances our understanding of how the determinants interact to explain the adoption of SR by companies indeveloping countries.
Sustainability reporting, Uganda, adoption, developing country, managerial perception-based determinants
2042-1168
Tauringana, Venancio
27634458-b041-4bc1-94da-3e031d777e4f
Tauringana, Venancio
27634458-b041-4bc1-94da-3e031d777e4f

Tauringana, Venancio (2020) Sustainability reporting adoption in developing countries: Managerial perception-based determinants evidence from Uganda. Journal of Accounting in Emerging Economies. (doi:10.1108/JAEE-07-2020-0184).

Record type: Article

Abstract

Abstract
Purpose
To investigate managerial perception-based determinants of the adoption of
reporting (SR) by companies in Uganda.

Design/methodology
This study is cross-sectional. Data was collected through a questionnaire survey of 194 companies belonging to the Uganda Manufacturers’ Association (UMA) and was analysed using multiple regression analysis.

Findings
The findings suggest that lack of expertise, lack of training and negative attitudes/beliefs towards SR are significant and negative determinants of the adoption of SR. The results also show that resources, free training and support, and positive attitudes/beliefs towards SR are significantly and positively associated with the likelihood of the adoption of SR. Lack of time, lack of legal requirements and lack of stakeholder pressure are not significant determinants of the adoption of SR.

Research limitations/implications
Since the results are based on a questionnaire survey, they may suffer from issues associated with self-reporting data such as consistency seeking, self-enhancement and self-presentation, which may affect the reliability of the data. Nonetheless, the findings imply that there is a need to sensitise, train and provide support for companies to engage with SR.

Originality/value
This study contributes to the literature on managerial perception-based determinants of the adoption of SR by extending the analyses using a multivariate approach. This enhances our understanding of how the determinants interact to explain the adoption of SR by companies indeveloping countries.

Text
Sustainability reporting adoption in developing countries - Accepted Manuscript
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More information

Accepted/In Press date: 14 October 2020
e-pub ahead of print date: 27 October 2020
Keywords: Sustainability reporting, Uganda, adoption, developing country, managerial perception-based determinants

Identifiers

Local EPrints ID: 444663
URI: http://eprints.soton.ac.uk/id/eprint/444663
ISSN: 2042-1168
PURE UUID: 19e9c0a8-3d4f-44f4-bbb5-f5f41c0f6441
ORCID for Venancio Tauringana: ORCID iD orcid.org/0000-0002-1433-324X

Catalogue record

Date deposited: 28 Oct 2020 18:05
Last modified: 22 Nov 2021 02:56

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