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Community disclosures in a developing country: insights from a neo-pluralist perspective

Soobaroyen, Teerooven and Mahadeo, Jyoti Devi (2016) 'Community disclosures in a developing country: insights from a neo-pluralist perspective.' Accounting, Auditing & Accountability Journal, 29 (3). pp. 452-482. ISSN 0951-3574

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Abstract

<jats:sec> <jats:title content-type="abstract-heading">Purpose</jats:title> <jats:p> – The purpose of this paper is to analyse changes in community disclosures by listed companies in Mauritius. </jats:p> </jats:sec> <jats:sec> <jats:title content-type="abstract-heading">Design/methodology/approach</jats:title> <jats:p> – The authors carried out a quantitative and qualitative assessment of annual report disclosures over the period 2004-2010. In particular, the authors consider the influence of a corporate governance code and a government intervention to first persuade and subsequently mandate corporate social responsibility investment (known as a “CSR Levy”). </jats:p> </jats:sec> <jats:sec> <jats:title content-type="abstract-heading">Findings</jats:title> <jats:p> – From a predominantly limited and neutral form of communication, narratives of community involvement morph into assertive and rhetorical statements, emphasising commitment, permanency and an intimate connection to the community and a re-organisation of activities and priorities which seek to portray structure and order in the way companies deliver community interventions. Informed by Gray <jats:italic>et al.</jats:italic>’s (1995) neo-pluralist framework and documentary evidence pertaining to the country’s social, political and economic context, the authors relate the change in disclosures to the use of corporate impression management techniques with a view to maintain legitimacy and to counter the predominant public narrative on the insufficient extent of community involvement by local companies. </jats:p> </jats:sec> <jats:sec> <jats:title content-type="abstract-heading">Research limitations/implications</jats:title> <jats:p> – The authors find that community disclosures are not only legitimating mechanisms driven by international pressures but are also the result of local tensions and expectations. </jats:p> </jats:sec> <jats:sec> <jats:title content-type="abstract-heading">Originality/value</jats:title> <jats:p> – This study provides evidence on forms of “social” – as opposed to environmental – disclosures. Furthermore, it examines a unique setting where a government enacted a legally binding regime for greater corporate social involvement.</jats:p> </jats:sec>

Item Type: Article
Uncontrolled Keywords: Corporate social responsibility; Legitimacy theory; Developing economy; Stakeholder theory; Classical political economy theory; Community disclosures
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Social Sciences
Faculty of Social Sciences > Essex Business School
Faculty of Social Sciences > Essex Business School > Essex Accounting Centre
SWORD Depositor: Elements
Depositing User: Elements
Date Deposited: 15 Apr 2016 14:15
Last Modified: 18 Aug 2022 11:32
URI: http://repository.essex.ac.uk/id/eprint/16324

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