An Overview of Corporate Social and Environmental Reporting (CSER) in Developing Countries

Mohammad Badrul Haider


This article is intended to complement the literature reviews on corporate social and environmentalreporting (CSER) with special focus on the developing countries. It focuses on the factorsinfluencing CSER and their theoretical interpretations. It is found that a wide variety offactors related with the socio-economic and political context in which the corporation existinfluence the corporate decision to engage in CSER. While a number of overlapping theoriescan be used, it is recommended to use the political economy theory for its international implications.This article provides a foundation for future research and development in the area of CSER. Copyright ©

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Issues In Social and Environmental Accounting (ISEA) - ISSN: 1978-0591