Sustainability reporting in Sri Lanka : determinants, motivations and impediments /
| dc.contributor.author | Dissanayake, Dinithi Salmali, | |
| dc.contributor.school | University of South Australia. School of Commerce. | |
| dc.contributor.school | School of Commerce. | |
| dc.date.issued | 2017 | |
| dc.description | 1 ethesis (xi, 258 pages) : | |
| dc.description | icolour llustrations, charts (some colour) | |
| dc.description | Includes bibliographical references (pages 217-247) | |
| dc.description.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. | |
| dc.description.dissertation | Thesis (PhD(Accounting))--University of South Australia, 2017. | |
| dc.identifier.uri | https://hdl.handle.net/11541.2/130795 | |
| dc.language.iso | en | |
| dc.provenance | Copyright 2017 Dinithi Salmali Dissanayake. | |
| dc.subject.lcsh | Economic development | |
| dc.subject.lcsh | Social responsibility of business. | |
| dc.subject.lcsh | Sustainable development reporting | |
| dc.title | Sustainability reporting in Sri Lanka : determinants, motivations and impediments / | |
| dc.type | thesis | |
| dcterms.accessRights | 506 0#$fstar $2Unrestricted online access | |
| ror.fileinfo | 12153405480001831 13153405470001831 Dissanayake, Dinithi - Thesis | |
| ror.mmsid | 9916176440901831 |
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