Corporate social and environmental
accounting information reporting practices
Md. Humayun Kabir and David M. Akinnusi
Purpose – The aim of this paper is to determine corporate social reporting practices and to examine the
type and extent of such reporting in the corporate reports of manufacturing companies in Swaziland
over a period of two years from 2007 to 2008. This paper also aims to examine the various areas of social
practices in which companies are involved.
Design/methodology/approach – The study uses questionnaires and corporate reports to gather
information from 30 selected manufacturing companies. This research uses content analysis of
corporate reports as a method to measure the extent and nature of corporate social reporting according
to the number of words disclosed over the two-year period.
Findings – Findings show that the concept of corporate social responsibility is fairly new in Swaziland
and very few companies disclose corporate social responsibility information in corporate reports.
However, the study ﬁnds that there is a trend of increasing corporate social responsibility information
disclosures among the companies from 2007 to 2008.
Practical implications – The increasing trend of corporate social responsibility information disclosures
indicates a positive step towards the further development of corporate social responsibility information
reporting practice in Swaziland as well as other developing African countries.
Originality/value – The study makes an important contribution to the knowledge of corporate social
responsibility in Swaziland. In addition, it also elaborates the perspective for a greater understanding of
the social obligations that corporate entities owe to their stakeholders and society in general.
Keywords Corporate social responsibility, Corporate social reporting, Corporate reports,
Manufacturing industries, Financial reporting, Swaziland
Paper type Research paper
The concept of corporate social responsibility (CSR) is not new. The ﬁeld of CSR has grown
remarkably in recent years and the ‘‘CSR issue is now being integrated into all aspects of
business operations all over the world’’ (Ofori and Hinson, 2007, p. 178). Carroll (2000, p. 36)
said that the issue of CSR will be more important than ever as we transition to the twenty-ﬁrst
During the last 20 years, corporate stakeholders ‘‘have demanded more information relating
to the impact of ﬁrms’ activities on society besides the economic activities’’ (Khan et al.,
2009, p. 344). As a result of this, the CSR concept has become dominant in corporate
reporting and CSR policy has become central to the strategic management decision of
every business organisation (Crowther and Aras, 2009). Companies, especially in Europe,
are under increasing pressure to take their social and environmental responsibilities in
addition to their economic responsibilities (Wingard, 2001, p. 1). Failure to respond to the
pressure could result in legal action, bad publicity, loss of investor conﬁdence, and the wrath
of the local community (Fuller et al., 1995; cited in Wingard, 2001, p. 1).
SOCIAL RESPONSIBILITY JOURNAL
VOL. 8 NO. 2 2012, pp. 156-173, Q Emerald Group Publishing Limited, ISSN 1747-1117 DOI 10.1108/17471111211234699
Md. Humayun Kabir is a
Lecturer in the Department
of Accounting, Tshwane
University of Technology,
Nelspruit, South Africa.
David M. Akinnusi is CEO
and Founder of the D&G
and People Specialists),