Sustainability reporting challenges in developing countries:Towards management perceptions research evidence-based practices
Sustainability reporting challenges in developing countries:Towards management perceptions research evidence-based practices
Purpose
The purpose of this paper is threefold. First, it aims to identify managerial perceptions-based research determinants of sustainability reporting. Second, it sets out to evaluate the impact of the Global Reporting Initiative (GRI) efforts in increasing SR in developing countries. Third, the researcher argues for the adoption of management perceptions research evidence-based practices (EBP) to address SR challenges in developing countries.
Design/Methodology/Approach
The study was undertaken using a desk-based review of management perceptions-based research literature on the determinants of SR. The impact of GRI efforts in increasing adoption of SR was undertaken through both desk-based research and descriptive analysis of data obtained from the GRI database from 2014 to 2019 relating to 107 developing countries. The call for the adoption of management perceptions research EBP is based on a critical analysis of both the management perceptions of the determinants of SR research and evaluation the impact of GRI efforts to increase SR in developing countries.
Findings
Training, legislation, issuing of guidance, stakeholder pressure, awareness campaigns, market and public pressure were identified as some of the determinants of SR. The evaluation of the impact of GRI efforts shows they had limited impact on increasing SR in developing countries. Research needed to adopt management perceptions research EBP is identified.
Research limitations/implications
This study is conceptual. Management perceptions-based research is needed in more
developing countries to better understand the determinants of SR and identify the most effective policies or practices to address related challenges.
Originality/Value
The findings contribute to the calls to make academic research more relevant to policy
formulation. In particular, the proposal for research needed to inform EBP adoption to
address SR challenges in developing countries is new.
GRI, Sustainability reporting, challenges, developing countries, evidence-based practice, managerial perceptions-based research
Tauringana, Venancio
27634458-b041-4bc1-94da-3e031d777e4f
Tauringana, Venancio
27634458-b041-4bc1-94da-3e031d777e4f
Tauringana, Venancio
(2020)
Sustainability reporting challenges in developing countries:Towards management perceptions research evidence-based practices.
Journal of Accounting in Emerging Economies.
(doi:10.1108/JAEE-01-2020-0007).
Abstract
Purpose
The purpose of this paper is threefold. First, it aims to identify managerial perceptions-based research determinants of sustainability reporting. Second, it sets out to evaluate the impact of the Global Reporting Initiative (GRI) efforts in increasing SR in developing countries. Third, the researcher argues for the adoption of management perceptions research evidence-based practices (EBP) to address SR challenges in developing countries.
Design/Methodology/Approach
The study was undertaken using a desk-based review of management perceptions-based research literature on the determinants of SR. The impact of GRI efforts in increasing adoption of SR was undertaken through both desk-based research and descriptive analysis of data obtained from the GRI database from 2014 to 2019 relating to 107 developing countries. The call for the adoption of management perceptions research EBP is based on a critical analysis of both the management perceptions of the determinants of SR research and evaluation the impact of GRI efforts to increase SR in developing countries.
Findings
Training, legislation, issuing of guidance, stakeholder pressure, awareness campaigns, market and public pressure were identified as some of the determinants of SR. The evaluation of the impact of GRI efforts shows they had limited impact on increasing SR in developing countries. Research needed to adopt management perceptions research EBP is identified.
Research limitations/implications
This study is conceptual. Management perceptions-based research is needed in more
developing countries to better understand the determinants of SR and identify the most effective policies or practices to address related challenges.
Originality/Value
The findings contribute to the calls to make academic research more relevant to policy
formulation. In particular, the proposal for research needed to inform EBP adoption to
address SR challenges in developing countries is new.
Text
Sustainability reporting challenges in developing countries
- Accepted Manuscript
More information
Accepted/In Press date: 15 October 2020
e-pub ahead of print date: 30 October 2020
Additional Information:
Publisher Copyright:
© 2020, Emerald Publishing Limited.
Keywords:
GRI, Sustainability reporting, challenges, developing countries, evidence-based practice, managerial perceptions-based research
Identifiers
Local EPrints ID: 444670
URI: http://eprints.soton.ac.uk/id/eprint/444670
ISSN: 2042-1168
PURE UUID: 6779a147-2ddd-4947-a40f-f7f18e9cc159
Catalogue record
Date deposited: 29 Oct 2020 17:30
Last modified: 17 Mar 2024 06:00
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