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The purpose of this paper is to provide insights into the barriers for sustainability reporting practices in five different countries in the Indo-Pacific region.Design/methodology/approachThis paper uses surveys and semi-structured interviews to explore the main barriers faced by the managers of listed companies in undertaking sustainability reporting.FindingsThe findings of the study reveal that the main barriers for sustainability reporting are attributable to lack of knowledge and understanding, additional cost involved, time constraints, lack of awareness and education in sustainability reporting and a lack of initiatives from government. These vary between three groups of countries: those with more developed reporting, those with less developed reporting and those with strong cultural constraints to reporting.Research limitations/implicationsThis study adapts Lewin’s field theory and three-step model of change to be applied to group dynamics at a broader country level rather than at an organisational level.Practical implicationsThe barriers identified in this paper are important for reporting companies to come up with strategies to mitigate existing barriers and for regulatory authorities to provide subsidies and other incentives to supplement the efforts of these listed companies. Also, non-reporting companies could use the findings as a measure of cautiousness to set up the necessary processes to have a smooth sustainability reporting process in their companies.Originality/valueThis is one of the few studies that explore the barriers for sustainability reporting in five countries in the Indo-Pacific region.
Meditari Accountancy Research – Emerald Publishing
Published: Jun 21, 2021
Keywords: Bangladesh; Vietnam; Sri Lanka; Philippines; Indonesia; Barriers; Sustainability reporting; Lewin
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