Abstract
Purpose
The purpose of this paper is to analyse changes in community disclosures by listed companies in Mauritius.
Design/methodology/approach
The authors carried out a quantitative and qualitative assessment of annual report disclosures over the period 2004-2010. In particular, the authors consider the influence of a corporate governance code and a government intervention to first persuade and subsequently mandate corporate social responsibility investment (known as a “CSR Levy”).
Findings
From a predominantly limited and neutral form of communication, narratives of community involvement morph into assertive and rhetorical statements, emphasising commitment, permanency and an intimate connection to the community and a re-organisation of activities and priorities which seek to portray structure and order in the way companies deliver community interventions. Informed by Gray et al.’s (1995) neo-pluralist framework and documentary evidence pertaining to the country’s social, political and economic context, the authors relate the change in disclosures to the use of corporate impression management techniques with a view to maintain legitimacy and to counter the predominant public narrative on the insufficient extent of community involvement by local companies.
Research limitations/implications
The authors find that community disclosures are not only legitimating mechanisms driven by international pressures but are also the result of local tensions and expectations.
Originality/value
This study provides evidence on forms of “social” – as opposed to environmental – disclosures. Furthermore, it examines a unique setting where a government enacted a legally binding regime for greater corporate social involvement.
The purpose of this paper is to analyse changes in community disclosures by listed companies in Mauritius.
Design/methodology/approach
The authors carried out a quantitative and qualitative assessment of annual report disclosures over the period 2004-2010. In particular, the authors consider the influence of a corporate governance code and a government intervention to first persuade and subsequently mandate corporate social responsibility investment (known as a “CSR Levy”).
Findings
From a predominantly limited and neutral form of communication, narratives of community involvement morph into assertive and rhetorical statements, emphasising commitment, permanency and an intimate connection to the community and a re-organisation of activities and priorities which seek to portray structure and order in the way companies deliver community interventions. Informed by Gray et al.’s (1995) neo-pluralist framework and documentary evidence pertaining to the country’s social, political and economic context, the authors relate the change in disclosures to the use of corporate impression management techniques with a view to maintain legitimacy and to counter the predominant public narrative on the insufficient extent of community involvement by local companies.
Research limitations/implications
The authors find that community disclosures are not only legitimating mechanisms driven by international pressures but are also the result of local tensions and expectations.
Originality/value
This study provides evidence on forms of “social” – as opposed to environmental – disclosures. Furthermore, it examines a unique setting where a government enacted a legally binding regime for greater corporate social involvement.
| Original language | English |
|---|---|
| Pages (from-to) | 452-482 |
| Journal | Accounting, Auditing and Accountability Journal |
| Volume | 29 |
| Issue number | 3 |
| DOIs | |
| Publication status | Published - 21 Mar 2016 |