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Institutionalisation of sustainability reporting in Pakistan: the role of field-configuring events and situational context

Zeeshan Mahmood (Essex Business School, University of Essex, Colchester, UK and Department of Commerce, Bahauddin Zakariya University, Multan, Pakistan)
Zlatinka N. Blaber (Bertolon School of Business, Salem State University, Salem, Massachusetts, USA)
Majid Khan (Massey Business School, Massey University, Palmerston North, New Zealand and School of Economics and Management, Xiamen University, Sepang, Malaysia)

Qualitative Research in Accounting & Management

ISSN: 1176-6093

Article publication date: 12 February 2024

Issue publication date: 26 February 2024

154

Abstract

Purpose

This paper aims to investigate the role of field-configuring events (FCEs) and situational context in the institutionalisation of sustainability reporting (SR) in Pakistan.

Design/methodology/approach

This paper uses insights from the institutional logics perspective and qualitative research design to analyse the interplay of the institutional logics, FCEs, situational context and social actors’ agency for the institutionalisation of SR among leading corporations in Pakistan. A total of 28 semi-structured interviews were carried out and were supplemented by analysis of secondary data including reports, newspaper articles and books.

Findings

The emerging field of SR in Pakistan is shaped by societal institutions, where key social actors (regulators, enablers and reporters) were involved in the institutionalisation of SR through FCEs. FCEs provided space for agency and were intentionally designed by key social actors to promote SR in Pakistan. The situational context connected the case organisations with FCEs and field-level institutional logics that shaped their decision to initiate SR. Overall, intricate interplay of institutional logics, FCEs, situational context and social actors’ agency has contributed to the institutionalisation of SR in Pakistan. Corporate managers navigated institutional logics based on situational context and initiated SR that is aligned with corporate goals and stakeholder expectations.

Practical implications

For corporate managers, this paper highlights the role of active agency in navigating and integrating institutional logics and stakeholders’ expectations in their decision-making process. For practitioners and policymakers, this paper highlights the importance of FCEs and situational context in the emergence and institutionalisation of SR in developing countries. From a societal point of view, dominance of business actors in FCEs highlights the need for non-business actors to participate in FCEs to shape logics and practice of SR for wider societal benefits.

Social implications

From a societal point of view, dominance of business actors in FCEs highlights the need for non-business actors to participate in FCEs to shape logics and practice of SR for wider societal benefits.

Originality/value

This paper focuses on the role of FCEs and situational context as key social mechanisms for explaining the institutionalisation of SR.

Keywords

Citation

Mahmood, Z., Blaber, Z.N. and Khan, M. (2024), "Institutionalisation of sustainability reporting in Pakistan: the role of field-configuring events and situational context", Qualitative Research in Accounting & Management, Vol. 21 No. 2, pp. 219-251. https://doi.org/10.1108/QRAM-01-2022-0019

Publisher

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Emerald Publishing Limited

Copyright © 2024, Emerald Publishing Limited

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