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|metadata.theses.dc.title:||INSTITUTIONALIZATION OF CSR REPORTING IN ARAB COUNTRIES|
|metadata.theses.dc.description.abstract:||The study aims at exploring and the institutionalization process of CSR reporting practice in the region of Arab countries. This practice has emerged and developed globally. However, it is not fully institutionalized yet; it includes various convergent and divergent practices under the same label of CSR reporting. Therefore, there is a need for deep and rich explanations of the institutionalization process and how social structure and social agents interact during it. In addition, CSR reporting in developing countries needs further investigation, since the practice started in developed countries and transferred to developing countries, so it is influenced by different institutional influences at the global and the local levels. The study addresses these gaps by providing an explanation of the institutionalization process. It answers three research questions: First, how companies interact with their institutional environment when they adopt new genres diffused institutionally. This research question is answered by analysing the genres of CSR reports published by listed companies in the region and classifying them into three distinct genres. The second research question is: how companies interact with their institutional environment when they adopt new terms diffused institutionally. This research question is answered by analysing the use of two key terms in the field, i.e. ‗sustainability‘ and ‗responsibility‘. Three interaction strategies have resulted from answering these two research questions. Companies either adopt the institutionally diffused genres and terms, re-interpret them to match their old practices, or dilute them by creating a hybrid of genres and expanding the uses of terms. The third research question is concerned with exploring how reports preparers in the region perceive CSR reporting emergence and development. This question has been answered through seven interviews. Findings from interviews show similar classification of companies‘ perception of CSR reporting during its institutionalization; full adoption of global practices, blending of global and local norms, or reporting according to local needs and ignoring global practices. The results are in line with the proposed theoretical framework that is built on Discursive Institutionalism; a new strand of New Institutional Theory that emphasizes the discursive nature of institutions and the multiplicity of institutional logics.|
|metadata.theses.dc.theses.course:||Degree of PhD in Management|
|Appears in Collections:||Ph.D Theses|
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