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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

DOI: doi:10.1111/acfi.12712

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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