The influence of coercive isomorphism on corporate social responsibility reporting and reputation

Social Responsibility Journal

Volumn 7, Issue 1, 2011, Pages 118-135

  Othman, Suaini ^a   Darus, Faizah ^a   Arshad, Roshayani ^a  

^a UNIVERSITI TEKNOLOGI MARA   (Malaysia)

Author keywords

Corporate social responsibility; Developing countries; Malaysia; Organizational analysis; Regulation

Indexed keywords

EID: 79957800309     PISSN: 17471117     EISSN: 1758857X     Source Type: Journal    
DOI: 10.1108/17471111111114585     Document Type: Article

References (84)

1. Adams, C. and Zutshi, A. (2006), "Corporate social responsibility: why businesses should act responsibly and be accountable (part II)", Accountants Today, pp. 24-7.
2. Adams, C.A., Hill, W.-Y. and Roberts, C.B. (1998), "Corporate social reporting practices in Western Europe: legitimating corporate behaviour?", British Accounting Review, Vol. 30, pp. 1-21. (Pubitemid 128179543)
3. Al-Tuwaijri, S.A., Christensen, T.E. and Hughes, K.E. II (2004), "The relationship among environmental disclosure, environmental performance, and economic performance: a simultaneous equations approach", Accounting, Organizations and Society, Vol. 29, pp. 447-71. (Pubitemid 38341250)
4. Amran, A. and Devi, S.S. (2008), "The impact of government and foreign affiliate influence on corporate social reporting: the case of Malaysia", Managerial Auditing Journal, Vol. 23 No. 4, pp. 386-404.
5. Amran, A. and Siti-Nabiha, A.K. (2009), "Corporate social reporting in Malaysia: a case of mimicking the West or succumbing to local pressure", Social Responsibility Journal, Vol. 5 No. 3, pp. 358-75.
6. Amran, A., Lim, L.L. and Sofri, Y. (2007), "A study of corporate philanthropic traits among major Malaysian corporations", Social Responsibility Journal, Vol. 3 No. 4, pp. 21-30.
7. Aras, G. and Crowther, D. (2007), "Sustainable corporate social responsibility and the value chain", in Crowther, D. and Zain, M.M. (Eds), New Perspectives on Corporate Social Responsibility, Alam University Publication Centre (UPENA), UiTM, Shah Alam, pp. 119-39.
8. Bebbington, J., Larrinaga-Gonzalez, C. and Moneva-Abadia, J.M. (2008), "Legitimating reputation/the reputation of legitimacy theory", Accounting, Auditing & Accountability Journal, Vol. 21 No. 3, pp. 371-4.
9. Belkaoui, A. and Karpick, P.G. (1989), "Determinants of the corporate decision to disclose social information", Accounting, Auditing & Accountability Journal, Vol. 2 No. 1, pp. 36-51.
10. Bertels, S. and Peloza, J. (2008), "Running just to stand still? Managing CSR reputation in an era of ratcheting expectations", Corporate Reputation Review, Vol. 11 No. 1, pp. 26-72.
11. Brammer, S. and Pavelin, S. (2004), "Building a good reputation", European Management Journal, Vol. 22 No. 6, pp. 704-13. (Pubitemid 39620402)
12. Branco, M.C. and Rodrigues, L.L. (2008), "Factors influencing social responsibility disclosure by Portuguese companies", Journal of Business Ethics, Vol. 83, pp. 683-701.
13. Brown, B. and Perry, S. (1994), "Removing the financial performance halo from Fortunes most admired companies", Academy of Management Journal, Vol. 37, pp. 1347-59.
14. Bursa Malaysia (2006a), "Bursa Malaysia issues significant enhancements to the listing requirements for Main Board, Second Board and Mesdaq market", available at: www.bursamalaysia.com (accessed 24 July 2007).
15. Bursa Malaysia (2006b), "Corporate social responsibility (CSR) framework for Malaysian public listed companies", available at: www.bursamalaysia.com
16. Campbell, J.L. (2006), "Institutional analysis and the paradox of corporate social responsibility", The American Behavioural Scientist, Vol. 49, pp. 925-38.
17. Carpenter, V.L. and Feroz, E.H. (2001), "Institutional theory and accounting rule choice: an analysis of four US state governments decisions to adopt generally accepted accounting principles", Accounting, Organizations and Society, Vol. 26, pp. 565-96. (Pubitemid 33376253)
18. Clarke, J. and Gibson-Sweet, M. (1999), "The use of corporate social disclosure in the management of reputation and legitimacy: a cross sectoral analysis of UK top 100 companies", Business Ethics: A European Review, Vol. 8 No. 1, pp. 5-13.
19. Clarke, T. (2007), "The evolution of directors duties: bridging the divide between corporate governance and corporate social responsibility", Journal of General Management, Vol. 32 No. 3, pp. 79-105.
20. Clemens, B. and Douglas, T.J. (2006), "Does coercion drives firms to adopt voluntary green initiatives? Relationships among coercion, superior firm resources, and green initiatives", Journal of Business Research, Vol. 59, pp. 483-91. (Pubitemid 43286254)
21. CorporateRegister.com (2008), The Corporate Climate Communications Report 2007, available at: www.corporateregister.com
22. Cravens, K.S. and Oliver, E.G. (2006), "Employees: the key link to corporate reputation management", Business Horizons, Vol. 49, pp. 293-302. (Pubitemid 43758503)
23. Datuk Seri Najib, T.R. (2004), "The role of CSR in achieving Vision 2020", paper presented at CSR: Generating Greater Competitive Advantage conference, available at: www.sc.com.my/eng/html/resources/speech/sp- 20040621DPM.html (accessed 17 August 2006).
24. DiMaggio, P.J. and Powell, W.W. (1983), "The iron cage revisited: institutional isomorphism and collective rationality in organizational fields", American Sociological Review, Vol. 48, April, pp. 147-60.
25. Dowling, G. (2006), "How good corporate reputations create corporate value", Corporate Reputation Review, Vol. 9 No. 2, pp. 134-43.
26. Edge (2006), "Corporate social responsibility: doing business with a conscience", The Edge Malaysia, Business & Investment Weekly, September, pp. 1-40.
27. Eng, L.L. and Mak, Y.T. (2003), "Corporate governance and voluntary disclosure", Journal of Accounting and Public Policy, Vol. 22, pp. 325-45. (Pubitemid 36742612)
28. Ferns, B., Emelianova, O. and Sethi, S.P. (2008), "In his own words: the effectiveness of CEO as spokesperson on CSR-sustainability issues - analysis of data from the Sethi CSR Monitor", Corporate Reputation Review, Vol. 11 No. 2, pp. 116-29.
29. Fombrun, C. and Riel, C.V. (1997), "The reputational landscape", Corporate Reputation Review, Vol. 1 Nos 1/2, pp. 5-13.
30. Fombrun, C.J. (2005a), "Building corporate reputation through CSR initiatives: evolving standards", Corporate Reputation Review, Vol. 8 No. 1, pp. 7-11.
31. Fombrun, C.J. (2005b), "The reputation quotient", The Gauge, p. 1.
32. Fombrun, C.J. (2007), "List of lists: a compilation of international corporate reputation ratings", Corporate Reputation Review, Vol. 10 No. 2, pp. 144-53.
33. Fombrun, C.J. and Gardberg, N.A. (2000), "Whos tops in corporate reputation?", Corporate Reputation Review, Vol. 3 No. 1, pp. 13-17.
34. Fombrun, C.J. and Rindova, V. (1998), "Reputation management in Global 1000 firms: a benchmarking study", Corporate Reputation Review, Vol. 1 No. 3, pp. 205-12.
35. Fombrun, C.J. and Shanley, M. (1990), "Whats in a name: reputation-building and corporate strategy", Academy of Management Journal, Vol. 33, pp. 233-58.
36. Freeman, B. (2006), "Substance sells: aligning corporate reputation and corporate responsibility", Public Relations Quarterly, Vol. 51, pp. 12-19.
37. Friedman, A.L. and Miles, S. (2001), "Socially responsible investment and corporate social and environmental reporting in the UK: an exploratory study", British accounting Review, Vol. 33, pp. 523-48.
38. Gardberg, N.A. and Fombrun, C.J. (2002), "The global reputation quotient project: first steps towards a cross-nationally valid measure of corporate reputation", Corporate Reputation Review, Vol. 4 No. 4, pp. 303-7.
39. Ghazali, N.A.M. (2007), "Ownership structure and corporate social responsibility disclosure: some Malaysian evidence", Corporate Governance, Vol. 7 No. 3, pp. 251-66.
40. Ghazali, N.A.M. and Weetman, P. (2006), "Perpetuating traditional influence: voluntary in Malaysia following the economic crisis", Journal of International Accounting, Auditing and Taxation, Vol. 15, pp. 226-48. (Pubitemid 44490301)
41. Godfrey, P.C. (2005), "The relationship between corporate philanthropy and shareholder wealth: a risk management perspective", Academy of Management Review, Vol. 30 No. 4, pp. 777-98. (Pubitemid 41464428)
42. Gray, E.R. and Balmer, J.M.T. (1998), "Managing corporate image and corporate reputation", Long Range Planning, Vol. 31 No. 5, pp. 695-702. (Pubitemid 129594496)
43. Guthrie, J. and Parker, L. (1989), "Corporate social reporting: a rebuttal of legitimacy theory", Accounting and Business Research, Vol. 19 No. 76, pp. 343-52.
44. Guthrie, J. and Parker, L. (1990), "Corporate social disclosure practice: a comparative international analysis", Advances in Public Interest Accounting, Vol. 3, pp. 159-75.
45. Hackston, D. and Milne, M.J. (1996), "Some determinants of social and environmental disclosures in New Zealand companies", Accounting, Auditing & Accountability Journal, Vol. 9 No. 1, pp. 77-108.
46. Hamid, F.Z.A. (2004), "Corporate social disclosure by banks and finance companies: Malaysian evidence", Corporate Ownership & Control, Vol. 1 No. 4, pp. 118-30.
47. Haniffa, R.M. and Cooke, T.E. (2002), "Culture, corporate governance and disclosure in Malaysia corporations", ABACUS, Vol. 38 No. 3.
48. Haniffa, R.M. and Cooke, T.E. (2005), "The impact of culture and governance on corporate social reporting", Journal of Accounting and Public Policy, Vol. 24, pp. 391-430. (Pubitemid 41554881)
49. Hasseldine, J., Salama, A.I. and Toms, J.S. (2005), "Quantity versus quality: the impact of environmental disclosure on the reputations of UK PLCs", The British Accounting Review, Vol. 37, pp. 231-48. (Pubitemid 40801222)
50. Helm, S. (2005), "Designing a formative measure for corporate reputation", Corporate Reputation Review, Vol. 8 No. 2.
51. Hillenbrand, C. and Money, K. (2007), "Corporate responsibility and corporate reputation: two separate concepts or two sides of the same coin?", Corporate Reputation Review, Vol. 10 No. 4, pp. 261-77.
52. Ho, S.S.M. and Wong, K.S. (2001), "A study of the relationship between corporate governance structures and the extent of voluntary disclosures", Journal of International Accounting, Auditing & Taxation, Vol. 10 No. 2, pp. 139-57.
53. Hooghiemstra, R. (2000), "Corporate communication and impression management-new perspectives why companies engage in corporate social reporting", Journal of Business Ethics, Vol. 27, pp. 55-68.
54. Hussain, M.M. and Hoque, Z. (2002), "Understanding non-financial performance measurement practices in Japanese banks: a new institutional sociology perspective", Accounting, Auditing & Accountability Journal, Vol. 15 No. 2, pp. 162-83.
55. Khazanah Nasional Bhd (2007), "Silver book: paving the way for sustainable change", The Edge, Corporate Responsibility: Promoting Responsible Business - Raising the Bar!, pp. 26-8.
56. Kolk, A. (2005), "Sustainability, accountability and corporate governance: exploring multinationals reporting practices", Business Strategy and the Environment, Vol. 17 No. 1, pp. 1-15.
57. KPMG (2005), KPMG International Survey of Corporate Responsibility Reporting 2005, available at: www.kpmg.com
58. Laufer, D. and Coombs,W.T. (2006), "How should a company respond to a product harm crisis? The role of corporate reputation and consumer-based cues", Business Horizons, Vol. 49, pp. 379-85. (Pubitemid 44123504)
59. Lewis, S. (2003), "Reputation and corporate responsibility", Journal of Communication Management, Vol. 7 No. 4, pp. 356-64.
60. Nue, D., Warsame, H. and Pedwell, K. (1998), "Managing public impressions: environmental disclosures in annual reports", Accounting, Organizations and Society, Vol. 23 No. 3, pp. 265-82. (Pubitemid 128340520)
61. Orlitzky, M., Schmidt, F.L. and Rynes, S.L. (2003), "Corporate social and financial performance: a meta-analysis", Organization Studies, Vol. 23 No. 3, pp. 403-41. (Pubitemid 36937857)
62. Othman, S. (2009), "Corporate responsibility disclosure and corporate reputation: are they converging?", in Arshad, R, Darus, F., Othman, S., Zain, M.M. and Luan, T.K. (Eds), Corporate Responsibility: Concepts and Emerging Issues, University Publication Centre (UPENA), UiTM, Shah Alam, pp. 1-32.
63. Patten, D.M. (2002), "The relationship between environmental performance and environmental disclosure: a research note", Accounting, Organizations and Society, Vol. 27 No. 8, pp. 763-73.
64. Peloza, J. (2006), "Using corporate social responsibility as insurance for financial performance", California Management Review, Vol. 48 No. 2, pp. 52-72.
65. Quevedo-Puente, E.D., Fuente-Sabate, J.M.D.L. and Delgado-Garcia, J.B. (2007), "Corporate social performance and corporate reputation: two interwoven perspectives", Corporate Reputation Review, Vol. 10 No. 1, pp. 60-72.
66. Rahaman, A.S., Lawrence, S. and Roper, J. (2004), "Social and environmental reporting at the VRA: institutionalised legitimacy or legitimation crisis?", Critical Perspectives on Accounting, Vol. 15, pp. 35-56. (Pubitemid 38033275)
67. Reputation Institute (2009), "RepTracke model", available at: www.reputationinstitute.com (accessed 9 February 2009).
68. Rettab, B., Brik, A.B. and Mellahi, K. (2008), "A study of management perceptions of the impact of corporate social responsibility on organisational performance in emerging economies: the case of Dubai", Journal of Business Ethics, Vol. 89, pp. 371-90.
69. Rose, C. and Thomsen, S. (2004), "The impact of corporate reputation on performance: some Danish evidence", European Management Journal, Vol. 22 No. 2, pp. 201-10. (Pubitemid 38397203)
70. Russo, M.V. and Fouts, P.A. (1997), "A resource-based perspective on corporate environmental performance and profitability", Academy of Management Journal, Vol. 40 No. 3, pp. 534-59.
71. Schnietz, K.E. and Eptein, M.J. (2005), "Exploring the financial value of a reputation for corporate social responsibility during a crisis", Corporate Reputation Review, Vol. 7 No. 4, pp. 327-45.
72. Smith, J.V.D.L., Adhikari, A. and Tondkar, R.H. (2005), "Exploring differences in social disclosures internationally: a stakeholder perspective", Journal of Accounting and Public Policy, Vol. 24, pp. 123-51.
73. Star (2009), "Budget of gifts", The Star, 24 October, pp. N22, S75.
74. Thompson, P. and Zakaria, Z. (2004), "Corporate social responsibility reporting in Malaysia: progress and prospects", Journal of Corporate Citizenship, Vol. 13, pp. 125-36.
75. Toms, J.S. (2002), "Firm resources, quality signals and the determinants of corporate environmental reputation: some UK evidence", The British Accounting Review, Vol. 34 No. 3, pp. 257-82.
76. Tsamenyi, M., Cullen, J. and Gonzalez, J.M.G. (2006), "Changes in accounting and financial information system in a Spanish electricity company: a new institutional theory analysis", Management Accounting Research, Vol. 17, pp. 409-32. (Pubitemid 44550795)
77. Tucker, L. and Melewar, T.C. (2005), "Corporate reputation and crisis management: the threat and manageability of anti-corporatism", Corporate Reputation Review, Vol. 7 No. 4, pp. 377-87.
78. Walsh, G. and Beatty, S.E. (2007), "Customer-based corporate reputation of a service firm: scale development and validation", Journal of the Academy Marketing Science, Vol. 35, pp. 127-43.
79. Yusli, M.Y. (2006), "Bursa Malaysias CSR Framework for Malaysian PLCs", available at: www.bursamalaysia.com
80. Yusli, M.Y. (2008), "Corporate Responsibility Awards - Panel of Judges", available at: http://thestarbizicrm/judges.html (accessed 27 February 2009).
81. Zain, M.M. and Mohammad, R. (2007), CSR in Malaysia: The Dawn of a Beginning, University Publication Centre (UPENA), UiTM, Shah Alam.
82. Zain, M.M., Mohammad, R. and Ibrahim, M.K. (2006), Corporate Social Responsibility Disclosure in Malaysia, University Publication Centre (UPENA), UiTM, Shah Alam.
83. Zarinah, A. (2006), "Making a difference through CSR", The Edge - Corporate Social Responsibility: Doing Business with a Conscience, September, pp. 4-7.
84. Zylidopoulos, S.C. (2003), "The issue life-cycle: implications for reputation for social performance and organizational legitimacy", Corporate Reputation Review, Vol. 6 No. 1, pp. 70-81.