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Corporate social and environment‐related governance disclosure practices in the textile and garment Industry: evidence from a developing country

Citation

Kamal, Y and Deegan, C, Corporate social and environment‐related governance disclosure practices in the textile and garment Industry: evidence from a developing country, Australian Accounting Review, 23, (2) pp. 117-134. ISSN 1035-6908 (2013) [Refereed Article]


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DOI: doi:10.1111/j.1835-2561.2012.00205.x

Abstract

We investigate the social and environment‐related governance disclosure practices of a sample of textile and garment companies operating within Bangladesh. Using content analysis we find that the disclosure of governance information lags behind general corporate social responsibility disclosures, and the textile and garment companies of Bangladesh disclose information about their governance practices in order to secure/maintain legitimacy and/or to meet community expectations. However, the governance disclosures still fall short of what would appear to be expected by the international community, and despite ongoing international concerns about workplace conditions and associated safety, the results suggest limited accountability and transparency in relation to social and environment‐related governance practices within a developing country context.

Item Details

Item Type:Refereed Article
Keywords:corporate social and environmental-related governance, textile and garment industry, developing country
Research Division:Commerce, Management, Tourism and Services
Research Group:Accounting, Auditing and Accountability
Research Field:Accounting Theory and Standards
Objective Division:Expanding Knowledge
Objective Group:Expanding Knowledge
Objective Field:Expanding Knowledge in Commerce, Management, Tourism and Services
UTAS Author:Deegan, C (Mr Craig Deegan)
ID Code:138424
Year Published:2013
Web of Science® Times Cited:29
Deposited By:Accounting and Corporate Governance
Deposited On:2020-04-07
Last Modified:2020-04-08
Downloads:0

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