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Analysis of corporate social disclosures of the apparel industry following crisis: an institutional approach

journal contribution
posted on 2023-05-20, 18:54 authored by Akbar, S, Craig DeeganCraig Deegan
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.

History

Publication title

Accounting & Finance

Pagination

1-39

ISSN

0810-5391

Department/School

TSBE

Publisher

Wiley-Blackwell Publishing Asia

Place of publication

United Kingdom

Rights statement

Copyright 2020 Accounting and Finance Association of Australia and New Zealand

Repository Status

  • Restricted

Socio-economic Objectives

Other health not elsewhere classified

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