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    An examination of CSR decoupling in Pakistan : a research journey through tight and loosely coupled environments : a thesis presented in partial fulfilment of the requirements for the degree of Doctor of Philosophy, School of Management, Massey University, Manawatu, New Zealand
    (Massey University, 2020) Khan, Majid
    The literature on CSR has been debated among organisational scholars not only for its benefit to society and the environment but also its positive influence on business and organisations. Research suggests that strong government, markets and civil society are also necessary conditions for businesses to behave in a socially responsible way. However, due to its focus on developed economies limited contextual knowledge has emerged, especially that from developing countries. Within this latter context there is a lack of understanding of how businesses use reporting to create an impression of social responsibility while masking their actual performance, suspected to be the result of a weak institutional environment. By drawing on (neo)-institutional theory this research addresses this theoretical gap, demonstrating that CSR policies and practices are shaped by their embeddedness in the prevailing institutional environment. More specifically, this research explores questions related to CSR reporting, practice, and the decoupling between CSR rhetoric and actual performance in Pakistan. The research design comprised a multi-methodological approach using data quadrangulation. First, quantitative content analysis of 29 listed companies was conducted, drawing longitudinal data from publicly listed annual reports (2001, 2006, 2011 & 2017 – five-yearly intervals) to understand the extent of CSR reporting in Pakistan. Second, in-depth semi-structured interviews were conducted with 23 respondents comprising of CSR/sustainability managers, national regulators, and members of CSR promoting institutions in the country. Third, the originality of reports was examined using TurnitinTM and TinEyeTM. Finally, a discourse analysis of text and related images in reports was conducted to describe, interpret and explain contextualised meanings of language used. The results show that CSR, as perceived by many stakeholders actually has limited understanding and currently few benefits in Pakistan. The drivers identified for CSR policies and practices were found to be significantly different from that studied in the developed world. Additionally, unique instances of widespread decoupling are highlighted in the form of the lack of originality in texts, and the use of digitally manipulated images in CSR reports, thereby, suggesting that such behaviour is deliberate. The research makes important theoretical and methodological contributions to the nexus of business and society in a developing country, especially one suffering from a weak institutional environment.
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    The development of social and environmental accounting research 1995-2000
    (2000) Mathews, M. R.
    This paper reviews five years of social and environmental accounting literature (from 1995-2000) in an attempt to evaluate the current position. The methodology used follows that employed in Mathews (1997a) which covered a period of 25 years in three time periods: 1971-1980; 1981-1990; and 1991- 1995. The literature was classified into several sub-groups including empirical studies, normative statements, philosophical discussion, non-accounting literature, teaching programmes and text books, regulatory frameworks, and other reviews. In this review a number of new sub-categories have been employed as appropriate. The author is able to conclude on an optimistic note. The additions to the literature during the period 1995-2000 are encouraging. Researchers in this area are perhaps less naïve and more experienced than previously, and this, when added to their enthusiasm should lead to penetrating observations and commentaries over the next five years.
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    One way forward: non-traditional accounting disclosures in the 21st century
    (2000) Mathews, M. R.; Reynolds, M. A.
    Recent empirical studies (Deegan and Rankin, 1999; Deegan et al., 2000) have indicated that although many corporations have begun to respond to perceived demand for environmental disclosures in published accounts, their perspective of organisational legitimacy is a narrow view, in which information is targeted towards specific stakeholders and not to the general public. This paper considers a range of models (variously called guidelines, standards and charters) which have been put forward by different organisations to aid the development of social and environmental disclosures. In all cases verification and attestation are part of the proposed regimen. The question which the papers attempts to answer is whether any one of the models would be capable of rapid adoption as part of an expanded GAAP, should the professional accounting bodies think that this is desirable. The outcome of our deliberations is cautious support for the use of EMAS and ISO 14000 as the basis for a modified GAAP plus the further development of the GRI 2000 guidelines into a set of standards covering both social and environmental reporting.