Curtin University Homepage
  • Library
  • Help
    • Admin

    espace - Curtin’s institutional repository

    JavaScript is disabled for your browser. Some features of this site may not work without it.
    View Item 
    • espace Home
    • espace
    • Curtin Research Publications
    • View Item
    • espace Home
    • espace
    • Curtin Research Publications
    • View Item

    Factors determining social and environmental reporting by Indian textile and apparel firms: A test of legitimacy theory

    Access Status
    Fulltext not available
    Authors
    Nurhayati, Ratna
    Taylor, Grantley
    Rusmin, Rusmin
    Tower, Greg
    Chatterjee, B.
    Date
    2016
    Type
    Journal Article
    
    Metadata
    Show full item record
    Citation
    Nurhayati, R. and Taylor, G. and Rusmin, R. and Tower, G. and Chatterjee, B. 2016. Factors determining social and environmental reporting by Indian textile and apparel firms: A test of legitimacy theory. Social Responsibility Journal. 12 (1): pp. 167-189.
    Source Title
    Social Responsibility Journal
    DOI
    10.1108/SRJ-06-2013-0074
    ISSN
    1747-1117
    School
    School of Accounting
    URI
    http://hdl.handle.net/20.500.11937/51529
    Collection
    • Curtin Research Publications
    Abstract

    © 2016 Emerald Group Publishing Limited.Purpose-The purpose of this research is to investigate the factors determining the social and environmental reporting (SER) of Indian textile and apparel (TA) firms. Design/methodology/approach-The 2010 annual reports of a sample of top 100 Indian TA firms listed on the Bombay Stock Exchange were examined to assess the extent of SER. SER was assessed based on the Global Reporting Initiative index applicable to the TA industry. Multiple regression analysis was conducted to investigate the determinants of SER. Findings-This study reports a low extent of SER in the annual reports of Indian listed TA firms, with a mean disclosure of 14 per cent. On average, firms reported more extensive environmental information, with a mean disclosure of 18.4 per cent, compared to social information, with a mean disclosure of 10.7 per cent. Most firms reported social information relating to "labour practices and decent work", while the reporting of information relating to "human rights" was sparse. Overall, the SER patterns provide support for legitimacy theory. Consistent with legitimacy theory expectations, corporate size, brand development and audit committee size are significant factors determining the variation in SER. No significant relationship was found between board independence, level of ownership and SER. Originality/value-There is no existing study specifically on SER by TA firms in India. In fact, there is surprisingly little research on SER in the Indian context in general. Given the dearth in research on corporate social reporting in the Indian context, the study extends prior literature on corporate SER by concentrating on SER of TA firms in an emerging economy. The theoretical contribution of this study is the testing of legitimacy theory in the context of an emerging economy. This study contributes towards practice by delineating the relationship between governance structure and SER, particularly with regard to issues such as child labour. These findings have implications for the future development of reporting standards and regulations in regard to corporate governance in India. The dearth of social reporting by Indian TA firms has implications for foreign purchasers of branded products, as international companies have been implicated in sub-optimal social or environmental practices or incidents.

    Related items

    Showing items related by title, author, creator and subject.

    • Corporate Social Responsibility: What Motivates Management to Disclose?
      Ling, T.C.; Sultana, Nigar (2014)
      Purpose – The purpose of this paper is to provide empirical evidence on the significance of signal breaches from technical trading indicators in explaining variations in the level of corporate social responsibility ...
    • Global corporate social responsibility disclosure practices
      Faisal (2012)
      This thesis provides comparative evidence on corporate social responsibility disclosure (CSRD) practices by many of the world’s largest companies. Specifically, it investigates the relationship between company characteristics, ...
    • An exploration of the global development of emerging country multinationals : a study of strategic ambitions and talent management in China and India
      Liu, Yi (2012)
      Since Jim O’Neill, the Goldman Sachs economist, coined the acronym of the BRIC countries in 2001 the concept has attracted an infectious logic. The growth of the four BRIC countries, Brazil, Russia, India, and China, is ...
    Advanced search

    Browse

    Communities & CollectionsIssue DateAuthorTitleSubjectDocument TypeThis CollectionIssue DateAuthorTitleSubjectDocument Type

    My Account

    Admin

    Statistics

    Most Popular ItemsStatistics by CountryMost Popular Authors

    Follow Curtin

    • 
    • 
    • 
    • 
    • 

    CRICOS Provider Code: 00301JABN: 99 143 842 569TEQSA: PRV12158

    Copyright | Disclaimer | Privacy statement | Accessibility

    Curtin would like to pay respect to the Aboriginal and Torres Strait Islander members of our community by acknowledging the traditional owners of the land on which the Perth campus is located, the Whadjuk people of the Nyungar Nation; and on our Kalgoorlie campus, the Wongutha people of the North-Eastern Goldfields.