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Analysis of corporate social disclosures of the apparel industry following crisis: an institutional approach
Citation
Akbar, S and Deegan, C, Analysis of corporate social disclosures of the apparel industry following crisis: an institutional approach, Accounting & Finance pp. 1-39. ISSN 1467-629X (2020) [Refereed Article]
Copyright Statement
Copyright 2020 Accounting and Finance Association of Australia and New Zealand
Abstract
This study explores how the social and environmental information disclosed by organisations following a crisis is influenced by the institutional environment. Through content analysis, the study examines disclosures of apparel industry organisations after the Rana Plaza building collapse in Bangladesh. The study finds that the accountability demonstrated by global apparel buyers following a crisis is attributable to Western cultural expectations and norms, legitimacy concerns and global constituent pressures, while the limited accountability demonstrated by garment suppliers operating in a developing country occurs in response to apparel buyer pressures and business survival concerns.
Item Details
| Item Type: | Refereed Article |
|---|---|
| Keywords: | accountability, apparel industry, crisis communication strategy, institutional theory, social and environmental disclosure |
| Research Division: | Commerce, Management, Tourism and Services |
| Research Group: | Accounting, auditing and accountability |
| Research Field: | Sustainability accounting and reporting |
| Objective Division: | Health |
| Objective Group: | Other health |
| Objective Field: | Other health not elsewhere classified |
| UTAS Author: | Deegan, C (Mr Craig Deegan) |
| ID Code: | 141505 |
| Year Published: | 2020 |
| Deposited By: | Accounting and Corporate Governance |
| Deposited On: | 2020-10-26 |
| Last Modified: | 2020-11-17 |
| Downloads: | 0 |
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