1,326
Views
4
CrossRef citations to date
0
Altmetric
Research Article

Socially Responsible Investment (SRI) initiatives in developing economies: Challenges faced by oil and gas firms in Ghana

, , & | (Reviewing Editor)
Article: 1666640 | Received 17 Apr 2019, Accepted 06 Sep 2019, Published online: 19 Sep 2019

References

  • Ablo, A. D. (2015). Local content and participation in Ghana’s oil and gas industry: Can enterprise development make a difference? The Extractive Industries and Society, 2(2), 320–18. doi:10.1016/j.exis.2015.02.003
  • Achim, M. V., & Borlea, N. S. (2013). Corporate governance and business performances. Modern approaches in the new economy, LAP LAMBERT Academic Publishing, Germany.
  • Alazzani, A., & Wan-Hussin, W. N. (2013). Global reporting initiative’s environmental reporting: A study of oil and gas companies. Ecological Indicators, 32, 19–24. doi:10.1016/j.ecolind.2013.02.019
  • Amaeshi, K. M., Adi, B. C., Ogbechie, C., & Amao, O. O. (2006). Corporate social responsibility in Nigeria: Western mimicry or indigenous influences? Journal of Corporate Citizenship, 24, 83–100. doi:10.9774/GLEAF.4700.2006.wi.00009
  • Bondy, K., & Starkey, K. (2014). The dilemmas of internationalization: Corporate social responsibility in the multinational corporation. British Journal of Management, 25(1), 4–22. doi:10.1111/j.1467-8551.2012.00840.x
  • Brown, J., & Fraser, M. (2006). Approaches and perspectives in social and environmental accounting: An overview of the conceptual landscape. Business Strategy and the Environment, 15, 103–117. doi:10.1002/(ISSN)1099-0836
  • Bryman, A. (2008). Social research methods (4th ed.). Oxford University Press.
  • Clarkson, M. E. (1995). A stakeholder framework for analyzing and evaluating corporate social performance. Academy of Management Review, 20(1), 92–117. doi:10.5465/amr.1995.9503271994
  • Comyns, B., & Figge, F. (2015). Greenhouse gas reporting quality in the oil and gas industry: A longitudinal study using the typology of “search”,“experience” and “credence” information. Accounting, Auditing & Accountability Journal, 28(3), 403–433. doi:10.1108/AAAJ-10-2013-1498
  • Deegan, C. (2017). Twenty-five years of social and environmental accounting research within critical perspectives of accounting: Hits, misses and ways forward. Critical Perspectives on Accounting, 43, 65–87. doi:10.1016/j.cpa.2016.06.005
  • DiMaggio, P., & Powell, W. W. (1983). The iron cage revisited: Collective rationality and institutional isomorphism in organizational fields. American Sociological Review, 48(2), 147–160. doi:10.2307/2095101
  • DiMaggio, P. J., & Powell, W. W. (Eds.). (1991). The new institutionalism in organizational analysis (Vol. 17). Chicago, IL: University of Chicago Press.
  • Dobele, A. R., Westberg, K., Steel, M., & Flowers, K. (2014). An examination of corporate social responsibility implementation and stakeholder engagement: A case study in the Australian mining industry. Business Strategy and the Environment, 23(3), 145–159. doi:10.1002/bse.1775
  • Evan, W. M., & Freeman, R. E. (1988). A stakeholder theory of the modern corporation: Kantian capitalism.
  • Freeman, R. E. (1999). Divergent stakeholder theory. Academy of Management Review, 24(2), 233–236.
  • Friedman, M. (1970, September 13). The social responsibility of business is to increase its profits/M. Friedman/The New York Times Magazine.
  • Frumkin, P., & Galaskiewicz, J. (2004). Institutional isomorphism and public sector organizations. Journal of Public Administration Research and Theory, 14(3), 283–307. doi:10.1093/jopart/muh028
  • Frynas, J. G. (2005). The false developmental promise of corporate social responsibility: Evidence from multinational oil companies. International Affairs, 81(3), 581–598. doi:10.1111/j.1468-2346.2005.00470.x
  • Frynas, J. G. (2009). Corporate social responsibility in the oil and gas sector. The Journal of World Energy Law & Business, 2(3), 178–195. doi:10.1093/jwelb/jwp012
  • Fusch, P. I., & Ness, L. R. (2015). Are we there yet? Data saturation in qualitative research. The Qualitative Report, 20(9), 1408–1416.
  • Glaser, B. G., & Strauss, A. L. (2017). Discovery of grounded theory: Strategies for qualitative research. Routledge.
  • Graafland, J., & Zhang, L. (2014). Corporate social responsibility in China: Implementation and challenges. Business Ethics: A European Review, 23(1), 113–135. doi:10.1111/beer.12036
  • Grougiou, V., Dedoulis, E., & Leventis, S. (2016). Corporate social responsibility reporting and organizational stigma: The case of “sin” industries. Journal of Business Research, 69(2), 905–914. doi:10.1016/j.jbusres.2015.06.041
  • GSE. (2018). Internal memo: Listed firms’ reactions to CSR.
  • Heath, J., & Norman, W. (2004). Stakeholder theory, corporate governance and public management: What can the history of state-run enterprises teach us in the post-Enron era? Journal of Business Ethics, 53(3), 247–265. doi:10.1023/B:BUSI.0000039418.75103.ed
  • Hilson, G. (2012). Corporate social responsibility in the extractive industries: Experiences from developing countries. Resources Policy, 37(2), 131–137. doi:10.1016/j.resourpol.2012.01.002
  • International Monetary Fund. (2013). World Economic Outlook, hopes, realities and risks World Economic and Financial Surveys.
  • Ite, U. (2004). Multinationals and corporate social responsibility in developing countries: A case study of Nigeria. Corporate Social Responsibility and Environmental Management, 11(1), 1–11. doi:10.1002/(ISSN)1535-3966
  • Jensen, M. C. (2002). Value maximization, stakeholder theory, and the corporate objective function. In Business ethics quarterly (pp. 235–256).
  • Key, S. (1999). Toward a new theory of the firm: A critique of stakeholder “theory”. Management Decision, 37(4), 317–328. doi:10.1108/00251749910269366
  • KPMG International. (2013). The KPMG survey of corporate responsibility reporting.
  • Krueger, D. A. (2008). The ethics of global supply chains in China–Convergences of East and West. Journal of Business Ethics, 79(1–2), 113–120. doi:10.1007/s10551-007-9393-5
  • Maignan, I., Ferrell, O. C., & Ferrell, L. (2005). A stakeholder model for implementing social responsibility in marketing. European Journal of Marketing, 39(9/10), 956–977. doi:10.1108/03090560510610662
  • Maon, F., Lindgreen, A., & Swaen, V. (2009). Designing and implementing corporate social responsibility: An integrative framework grounded in theory and practice. Journal of Business Ethics, 87(1), 71–89. doi:10.1007/s10551-008-9804-2
  • Merriam, S. B. (1998). Qualitative research and case study applications in education (2nd ed.). San Francisco: Jossey-Bass Publisher.
  • Meyer, J. W., & Rowan, B. (1977). Institutionalized organizations: Formal structure as myth and ceremony. American Journal of Sociology, 83(2), 340–363. doi:10.1086/226550
  • Miles, M. B., & Huberman, A. M. (1994). Qualitative data analysis: A sourcebook of new methods (2nd ed.). Newbury Park: Sage.
  • Panapanaan, V. M., Linnanen, L., Karvonen, M. M., & Phan, V. T. (2003). Roadmapping corporate social responsibility in Finnish companies. Journal of Business Ethics, 44(2–3), 133–148. doi:10.1023/A:1023391530903
  • Patten, D. M. (2015). An insider’s reflection on quantitative research in the social and environmental disclosure domain. Critical Perspectives on Accounting, 32, 45–50. doi:10.1016/j.cpa.2015.04.006
  • Perez-Batres, L. A., Doh, J. P., Miller, V. V., & Pisani, M. J. (2012). Stakeholder pressures as determinants of CSR strategic choice: Why do firms choose symbolic versus substantive self-regulatory codes of conduct? Journal of Business Ethics, 110(2), 157–172. doi:10.1007/s10551-012-1419-y
  • Ramasamy, B., & Yeung, M. (2009). Chinese consumers’ perception of corporate social responsibility (CSR). Journal of Business Ethics, 88(1), 119–132. doi:10.1007/s10551-008-9825-x
  • Raufflet, E., Cruz, L. B., & Bres, L. (2014). An assessment of corporate social responsibility practices in the mining and oil and gas industries. Journal of Cleaner Production, 84, 256–270. doi:10.1016/j.jclepro.2014.01.077
  • Scott, W. R. (2001). Institutions and organizations. Thousand Oakes: Sage.
  • Sethi, S. P., Martell, T. F., & Demir, M. (2017). Enhancing the role and effectiveness of corporate social responsibility (CSR) reports: The missing element of content verification and integrity assurance. Journal of Business Ethics, 144(1), 59–82. doi:10.1007/s10551-015-2862-3
  • Tomlinson, K. (2017). Oil and gas companies and the management of social and environmental impacts and issues. The evolution of the industry’s approach WIDER Working Paper 2017/22. United nations University World Institute for Development Economics Research. Retrieved from Wider.unu.edu
  • Tooley, S., Hooks, J., & Basnan, N. (2010). Performance reporting by Malaysian local authorities: Identifying stakeholder needs. Financial Accountability & Management, 26(2), 103–133. doi:10.1111/j.1468-0408.2009.00478.x
  • Verhoest, K., Verschuere, B., & Bouckaert, G. (2007). Pressure, legitimacy, and innovative behavior by public organizations. Governance, 20(3), 469–497. doi:10.1111/gove.2007.20.issue-3
  • Yin, R. (1994). Case study research: Design and methods (2nd ed.). Beverly Hills, C.A: Sage.