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Institutional complexity and CSR practices: evidence from a developing country

Research Authors
Abdelmoneim Bahyeldin Mohamed Metwally
Research Date
Research Department
Research Journal
Journal of Accounting in Emerging Economies
Research Publisher
Emerald Insights
Research Vol
Vol.10 No.4
Research Website
https://doi.org/10.1108/JAEE-11-2019-0214
Research Year
2020
Research_Pages
655-680
Research Abstract

Purpose – The study aims to investigate the appearance of corporate social and environmental responsibility
(CSER) practices in a context where economic, communal and political institutions are highly central and
competing with each other.
Design/methodology/approach – Theoretically, the study draws upon the institutional logics perspective
and the theoretical concepts of logics centrality and compatibility to understand how higher-order institutions
interact with mundane CSER practices observed at the case company’s micro level. Empirical data were
solicited in an Egyptian village community, where fishing, agriculture and especially salt production constitute
the main economic activities underlying its livelihood. A combination of interviews, informal conversations,
observations and documents solicits the required data.
Findings – Thereby, this study presents an inclusive view of CSER as practiced in developing countries,
which is based not only on rational economic perspectives – as is the case in developed and stabilised contexts –
but also on social, familial and political aspects that are central to the present complex institutional
environment.
Originality/value – The reported findings in this study highlight the role of non-economic (societal) logics in
understating CSER in African developing nations.