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

Momin, M. A. and Parker, L. (2013) Motivations for corporate social responsibility reporting by MNC subsidiaries in an emerging country: The case of Bangladesh. British Accounting Review, 45(3), pp. 215-228. (doi: 10.1016/j.bar.2013.06.007)

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 neoinstitutional 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.

• Item Type: Articles
• Status: Published
• Refereed: Yes
• Glasgow Author(s) Enlighten ID: Parker, Professor Lee
• Authors: Momin, M. A., and Parker, L.
• College/School: College of Social Sciences > Adam Smith Business School > Accounting and Finance
• Journal Name: British Accounting Review
• Publisher: Elsevier
• ISSN: 0890-8389