Eshani Beddewela

Corporate social reporting by MNCs’ subsidiaries in Sri Lanka

Abstract This study examines the pressures, barriers and enablers which subsidiaries of multinational companies encounter when engaging in corporate social reporting within a developing country context. The researchers conducted in-depth interviews with eighteen managers across ten subsidiaries in Sri Lanka. The findings show that the subsidiaries are overwhelmingly driven by their need to attain internal legitimacy and conform to formal institutionalised processes for reporting on CSR which act as a barrier against publishing separate social reports in Sri Lanka. The study uncovers a tension between head office reporting requirements and demonstrating accountability for the needs of local stakeholders.

Evaluating ‘Honesty’ When Implementing Corporate Community Initiatives: A Developing Country Perspective

Purpose — This study explores organizational ‘honesty’ when implementing corporate community initiatives (CCIs) with a particular focus on those community projects which are carried out in developing countries.Design/methodology/approach — This exploratory chapter adopts a qualitative case study approach and uses both primary and secondary data.Findings — The exploratory examination of organizational ‘honesty’ in relation to the ‘motives, decision-making and outcomes’ when implementing CCIs, provides unique findings which indicate the multi-faceted nature of organizational motives, the engagement of salient stakeholders in CCIs’ implementation and the underlying economic nature of the expected outcomes from the initiatives which are largely considered to be socially progressive. Framework consisting of four evaluative criteria is proposed as a possible evaluative framework to examine organizational ‘honesty’ in the implementation of CCIs.Research limitations — Although this study provides an initial explorative perspective of the debate on organizational ‘honesty’ in corporate social responsibility (CSR), it is limited by its scope and generalizability of the findings as it was based only on three cases.Originality/value — The chapter provides a unique and internal perspective of the manifestation of organizational ‘honesty’ in the implementation of CCIs. It shows that determining such ‘honesty’ within CCIs is complex and requires an in-depth assessment of a range of evaluative criteria.