Sustainability reporting in Sri Lanka : determinants, motivations and impediments /
Files
(Published version)
Date
2017
Authors
Dissanayake, Dinithi Salmali,
Editors
Advisors
Journal Title
Journal ISSN
Volume Title
Type:
thesis
Citation
Statement of Responsibility
Conference Name
Abstract
Sri Lanka faces several social and environmental problems which are hindering the country’s current development, exacerbated by the cessation of the civil war in 2009. While economic development remains a priority, few regulations are in place to protect Sri Lanka’s natural environment. Economic, social and environmental concerns can be addressed equally through businesses implementing sustainability reporting. Sri Lankan publicly listed companies are social actors which play an important role in economic development and hence are responsible for some social and environmental problems prevailing in Sri Lanka. While research on sustainability reporting in developing countries is expanding, more is required on how contextual settings impact what sustainability information is reported by corporates and the motivations and impediments for doing so. This study uses a theoretical framework consisting of stakeholder theory and the business case to provide better explanations about the extent of sustainability reporting, motivations and impediments for reporting and company characteristics in a developing country context, Sri Lanka.
School/Discipline
University of South Australia. School of Commerce.
School of Commerce.
School of Commerce.
Dissertation Note
Thesis (PhD(Accounting))--University of South Australia, 2017.
Provenance
Copyright 2017 Dinithi Salmali Dissanayake.
Description
1 ethesis (xi, 258 pages) :
icolour llustrations, charts (some colour)
Includes bibliographical references (pages 217-247)
icolour llustrations, charts (some colour)
Includes bibliographical references (pages 217-247)
Access Status
506 0#$fstar $2Unrestricted online access