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Analysis of corporate social disclosures of the apparel industry following crisis: an institutional approach
Author(s) -
Akbar Suraiyah,
Deegan Craig
Publication year - 2021
Publication title -
accounting and finance
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.645
H-Index - 49
eISSN - 1467-629X
pISSN - 0810-5391
DOI - 10.1111/acfi.12712
Subject(s) - clothing , legitimacy , accountability , business , corporate social responsibility , financial crisis , social accounting , social responsibility , institutional theory , accounting , public relations , market economy , economics , political science , management , accounting information system , politics , law , macroeconomics
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.