Purpose – The purpose of this paper is to examine how the Buddhist and Hindu people in non‐Western societies perceive rational accountability practices in religious organizations, through their respective religious “spirit” and “beliefs” and in combination with broader structural...

Purpose – The purpose of this paper is to analyse changes in community disclosures by listed companies in Mauritius. Design/methodology/approach – The authors carried out a quantitative and qualitative assessment of annual report disclosures over the period 2004-2010. In particular, the...

Purpose – This study aims to explore the influence of corporate governance (CG) on non‐board business unit (BU) managers in relation to its perceived effects on managerial/organizational outcomes. Design/methodology/approach – Following the recent implementation of the CG code in a...

Purpose: This paper aims to analyse the similarities and differences in the methodologies adopted by corporate social responsibility (CSR) rating agencies. Design/methodology/approach: The authors gather secondary and primary evidences of practices from selected agencies on the methodologies...

Purpose: This paper seeks to investigate to what extent (and why) CSR reporting in developing countries reflect instrumental and/or “political CSR” motivations and the types of organisational legitimacy sought in these circumstances. Design/methodology/approach: We adopt a theoretical...