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    Corporate social responsibility in Sri Lanka: The impact of government influence, societal expectations and the 2004 tsunami

    185531_58836_66354-2011.pdf (10.01Mb)
    Access Status
    Open access
    Authors
    Dharmaratne, T.
    Christopher, T.
    Cullen, Lisa
    Date
    2011
    Type
    Journal Article
    
    Metadata
    Show full item record
    Citation
    Dharmaratne, Tilina and Christopher, Theo and Cullen, Lisa. 2011. Corporate social responsibility in Sri Lanka: The impact of government influence, societal expectations and the 2004 tsunami. The Journal of Contemporary Issues in Business and Government. 17 (2): pp. 103-128.
    Source Title
    The Journal of Contemporary Issues in Business and Government
    ISSN
    1323-6903
    School
    School of Accounting
    URI
    http://hdl.handle.net/20.500.11937/42315
    Collection
    • Curtin Research Publications
    Abstract

    This study examines government influence, changes in societal expectations and the 2004 tsunami on corporate social responsibility (CSR) in Sri Lanka, a developing country. Hypotheses are formulated based on legitimacy theory to examine the annual changes in total quantity and categories of CSR disclosures between 2004 and 2007. Four directional hypotheses are used to test the increase in CSR disclosures and the increase in category-specific CSR disclosures based on a disclosure classification system. A null hypothesis is used to test whether the change in CSR disclosures from 2004 to 2005 and from 2005 to 2006 remained relatively constant after 2006. The directional hypotheses and the null hypothesis on the extent of disclosure are supported but the category-specific hypotheses are rejcted. This result provides support for legitimacy theory.

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