Contextualising and critically theorising corporate social responsibility reporting: Dynamics of the late Mubarak Era in Egypt

نویسندگان

چکیده

This study offers an in-depth contextualisation and critical analysis of corporate social responsibility (CSR) reporting embedded in the rich context Egypt’s late Mubarak era. It responds to calls for theoretically informed research into CSR diverse, including less developed country historical, contexts. The is by a theoretical, poststructuralist post-Marxist reading accounting (including reporting) (see Gallhofer & Haslam, 2003, 2019; Brown, 2009, 2017; Dillard 2012; Brown Dillard, 2013; Gallhofer, Yonekura, 2015). Notably, draws from Haslam (2019) understanding as mix emancipatory repressive dimensions dynamic practice that can become, overall, more (or less) shifting explores actualities potentialities reporting, instances reflecting valued particularity, dynamics era, multi-faceted, conflict-ridden, forces globalisation/globalism technological change. Pursuing this, analyses material garnered via interviews (around perceptions attitudes towards key constituencies context. yields insights terms praxis, envisaged theorising.

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ژورنال

عنوان ژورنال: Critical Perspectives on Accounting

سال: 2021

ISSN: ['1045-2354', '1095-9955']

DOI: https://doi.org/10.1016/j.cpa.2020.102166