CSR reporting in Arab countries: The emergence of three genres

Ismaeel, Muatasim and Zakaria, Zarina (2024) CSR reporting in Arab countries: The emergence of three genres. Journal of Accounting and Organizational Change, 20 (1). 112 – 129. ISSN 1832-5912, DOI https://doi.org/10.1108/JAOC-08-2021-0097.

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Purpose: This paper aims to explain how companies in the region of Arab countries respond to the institutional diffusion of a new communication genre like corporate social responsibility (CSR) reports. Design/methodology/approach: Analysis of the features, content and language of CSR reports published by listed companies in the region, to classify the genres of these reports and infer results about ways of companies’ interaction with newly institutionalized genre. Findings: Three distinct genres are identified: “sustainability reports genre,” “professional CSR report genre” and “light CSR report genre.” When companies interact with institutionally diffused genres, they either adopt them and re-enforce their distinctiveness, mix them with elements from other genres so their distinctiveness will be diluted, or produce the old and established genres under the new name so the new genre will lose its distinctiveness. Originality/value: The proposed classification of CSR report genres and ways of companies’ interaction with new genres are original and open new horizons for research in social and environmental accounting and corporate communication fields. © 2023, Emerald Publishing Limited.

Item Type: Article
Uncontrolled Keywords: Arab countries; CSR reporting; Genre; Institutional logics; Middle East; Sustainability reporting
Subjects: H Social Sciences > HF Commerce
Divisions: Faculty of Business and Economics > Department of Accounting
Depositing User: Ms. Juhaida Abd Rahim
Date Deposited: 29 Apr 2024 07:59
Last Modified: 29 Apr 2024 07:59
URI: http://eprints.um.edu.my/id/eprint/44947

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