Corporate responsibility reporting in developing countries: a systematic literature review between 2005 and 2013

Research output: Contribution to conferencePaper

Abstract

This paper aims to systematically review the current state of research in Corporate Responsibility Reporting (CRR) within developing countries, focusing on the years 2005 to 2013. The review is performed for two primary reasons: (a) to fill the gap in systematic review of CRR research, and (b) to provide directions for future research on developing countries. To achieve this aim, 63 articles are selected and investigated as a result of an extensive literature examination in various academic databases. These articles have dealt explicitly with CRR in developing countries. Many aspects are tested in this review, including research trends, research focus, geographic representation, theories, method of research, limitations, as well as future directions in this area of research. The findings reveal an
overall surge in CRR research in developing countries, particularly Asian countries. The investigation into CRR reporting practice is timely given the general lack of literature on CRR in developing countries in general and in the context of specific countries in particular. Moreover, an evolution is observed in the themes and terminologies used in the literature. In terms of the research method applied, a majority of researchers used quantitative approach, particularly content analysis, to investigate CRR while highlighting various limitations. Furthermore, the paper provides guidance for future researchers in developing countries as there is evidence from the review that many factors should be taken into account such as: (1) enriching literature in developing countries in general, (2) focusing more on some industries and countries that have been ignored in previous literature, (3) exploring the perceptions of people (managers and stakeholders) that are involved to enhance the level of corporate responsibility in developing countries and (4) replicating more reviews in CRR research.
Original languageEnglish
Publication statusPublished - Aug 2015
Event27th International Congress on Social and Environmental Accounting Research and Emerging Scholars Colloquium - Royal Holloway University of London, Surrey, United Kingdom
Duration: 24 Aug 201527 Aug 2015
https://www.st-andrews.ac.uk/csear/conferences/previous/csear-uk/

Conference

Conference27th International Congress on Social and Environmental Accounting Research and Emerging Scholars Colloquium
CountryUnited Kingdom
CitySurrey
Period24/08/1527/08/15
Internet address

Fingerprint

Developing countries
Corporate responsibility
Literature review
Research trends
Stakeholders
Data base
Factors
Guidance
Future directions
Research methods
Industry
Managers
Systematic review
Content analysis
Asian countries

Cite this

Khan, M., & Hassan, A. (2015). Corporate responsibility reporting in developing countries: a systematic literature review between 2005 and 2013. Paper presented at 27th International Congress on Social and Environmental Accounting Research and Emerging Scholars Colloquium, Surrey, United Kingdom.
Khan, Muzammal ; Hassan, Abeer. / Corporate responsibility reporting in developing countries : a systematic literature review between 2005 and 2013. Paper presented at 27th International Congress on Social and Environmental Accounting Research and Emerging Scholars Colloquium, Surrey, United Kingdom.
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Khan, M & Hassan, A 2015, 'Corporate responsibility reporting in developing countries: a systematic literature review between 2005 and 2013' Paper presented at 27th International Congress on Social and Environmental Accounting Research and Emerging Scholars Colloquium, Surrey, United Kingdom, 24/08/15 - 27/08/15, .

Corporate responsibility reporting in developing countries : a systematic literature review between 2005 and 2013. / Khan, Muzammal; Hassan, Abeer.

2015. Paper presented at 27th International Congress on Social and Environmental Accounting Research and Emerging Scholars Colloquium, Surrey, United Kingdom.

Research output: Contribution to conferencePaper

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Khan M, Hassan A. Corporate responsibility reporting in developing countries: a systematic literature review between 2005 and 2013. 2015. Paper presented at 27th International Congress on Social and Environmental Accounting Research and Emerging Scholars Colloquium, Surrey, United Kingdom.