Ali, Waris

Frynas, Jedrzej George

Corporate Social Responsibility and Environmental Management

English

Waris Ali

Jedrzej George Frynas

Crossref

The Role of Normative CSR-Promoting Institutions in Stimulating CSR Disclosures in Developing Countries

This paper provides evidence that CSR forums and networks such as the UNGC local network, NGOs such as the WWF and CSR standards such as ISO14000 play a significant role in driving CSR disclosure, using data from publicly quoted companies in Pakistan. The role of CSR promoting institutions in enhancing capacity can provide a key explanation for the previously noted differences in disclosure patterns between developed and developing countries, on the one hand, and the improved disclosure in developing countries linked to the development of such institutions, on the other. Academically, this research demonstrates the vital importance of CSR promoting institutions, and the related normative isomorphism logics, for CSR disclosure in lower income countries, which have previously been assumed to largely lack such institutions. In practical terms, the significant relationship between CSR promoting institutions and CSR disclosure suggests that we need stronger policies to encourage the development of such institutions. © 2017, John Wiley &amp; Sons. The attached document (embargoed until 12/12/2019) is an author produced version of a paper published in Corporate Social Responsibility and Environmental Management, uploaded in accordance with the publisher’s self- archiving policy. The final published version (version of record) is available online at the link below. Some minor differences between this version and the final published version may remain. We suggest you refer to the final published version should you wish to cite from it

Roehampton University Research Repository

The role of normative CSR promoting institutions in stimulating CSR disclosures in developing countries

https://pure.roehampton.ac.uk/ws/files/701906/Ali_Frynas_CSR_Env_Mgmt_CSR_Disclosure_accepted_version_.pdf

The role of normative CSR promoting institutions in stimulating CSR disclosures in developing countries

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Roehampton University Research Repository