An Overview of Corporate Social and Environmental Reporting (CSER) in Developing Countries

• Main Author: Mohammad Badrul Haider
• Format: Article
• Language: English
• Published: Sebelas Maret University 2010-06-01
• Series: Issues in Social and Environmental Accounting
• Subjects: Corporate Social and Environmental Reporting (CSER), developing countries, legitimacy theory, Political Economy Theory (PET).
• Online Access: http://isea.icseard.uns.ac.id/index.php/isea/article/view/44

This article is intended to complement the literature reviews on corporate social and environmental reporting (CSER) with special focus on the developing countries. It focuses on the factors influencing CSER and their theoretical interpretations. It is found that a wide variety of factors related with the socio-economic and political context in which the corporation exist influence the corporate decision to engage in CSER. While a number of overlapping theories can be used, it is recommended to use the political economy theory for its international implications. This article provides a foundation for future research and development in the area of CSER.