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This paper explores the impact of institutional pressures on the adoption of environmental management accounting (EMA). EMA has been recognized as a valuable mechanism to deal with environmental issues. This paper uses institutional theory to explain the drivers of EMA adoption in Pakistan. Data were collected from the manufacturing sector in Pakistan through a questionnaire-based survey. The study concludes that coercive, normative and mimetic pressures have a significant and positive impact on the adoption of EMA.
Badar Latif; Zeeshan Mahmood; Ong Tze San; Ridzwana Mohd Said; Allah Bakhsh. Coercive, Normative and Mimetic Pressures as Drivers of Environmental Management Accounting Adoption. Sustainability 2020, 12, 4506 .
AMA StyleBadar Latif, Zeeshan Mahmood, Ong Tze San, Ridzwana Mohd Said, Allah Bakhsh. Coercive, Normative and Mimetic Pressures as Drivers of Environmental Management Accounting Adoption. Sustainability. 2020; 12 (11):4506.
Chicago/Turabian StyleBadar Latif; Zeeshan Mahmood; Ong Tze San; Ridzwana Mohd Said; Allah Bakhsh. 2020. "Coercive, Normative and Mimetic Pressures as Drivers of Environmental Management Accounting Adoption." Sustainability 12, no. 11: 4506.
Zeeshan Mahmood; Rehana Kouser; Abdul Kaium Masud. An emerging economy perspective on corporate sustainability reporting – main actors’ views on the current state of affairs in Pakistan. Asian Journal of Sustainability and Social Responsibility 2019, 4, 1 .
AMA StyleZeeshan Mahmood, Rehana Kouser, Abdul Kaium Masud. An emerging economy perspective on corporate sustainability reporting – main actors’ views on the current state of affairs in Pakistan. Asian Journal of Sustainability and Social Responsibility. 2019; 4 (1):1.
Chicago/Turabian StyleZeeshan Mahmood; Rehana Kouser; Abdul Kaium Masud. 2019. "An emerging economy perspective on corporate sustainability reporting – main actors’ views on the current state of affairs in Pakistan." Asian Journal of Sustainability and Social Responsibility 4, no. 1: 1.
This paper examines the drivers and barriers to adopt sustainability practices in Pakistani SMEs. Corporate sustainability has become important issue during the last few decades. Existing literature focus on large companies and thereby paid limited attention to SMEs. There is an increased understanding that SMEs should focus on sustainability practices to remain competitive. There is limited research that capture the extent of adoption of sustainability practices as well as its drivers and barriers. This paper fills the gap and uses institutional theory to explain the drivers and barriers of sustainability practices in SMEs of Pakistan. This qualitative research was conducted in Multan, Pakistan where interviewees from the managers of eight SMEs in the manufacturing sector were conducted. In addition to this questionnaire was sent to SMEs in order to capture the extent of the adoption of sustainability practices. The research findings show certain drivers: commitment by top management, competitor pressure, stakeholders’ pressure and barriers: lack of resources, lack of training and education and lack of awareness for the adoption of sustainability practices. This paper contributes to the sustainability literature in emerging and developing countries. Through an increased awareness of drivers and barriers, policy makers and practitioners may take necessary steps to improve sustainability practices in SMEs
Zeeshan Mahmood; Waris Ali; Javed Iqbal; Sadaf Fatima. Drivers and Barriers of Sustainability Practices in Emerging and Developing Economies. Journal of Business and Social Review in Emerging Economies 2019, 5, 213 -222.
AMA StyleZeeshan Mahmood, Waris Ali, Javed Iqbal, Sadaf Fatima. Drivers and Barriers of Sustainability Practices in Emerging and Developing Economies. Journal of Business and Social Review in Emerging Economies. 2019; 5 (1):213-222.
Chicago/Turabian StyleZeeshan Mahmood; Waris Ali; Javed Iqbal; Sadaf Fatima. 2019. "Drivers and Barriers of Sustainability Practices in Emerging and Developing Economies." Journal of Business and Social Review in Emerging Economies 5, no. 1: 213-222.
This study aims to investigate the perceptions of accountants regarding the possible adoption of International Financial Reporting Standards (IFRS) for SMEs in Pakistan. IFRS for SMEs were issued by the IASB in 2009. The adoption of the IFRS for SMEs in Pakistan has been proposed by the Institute of Chartered Accountants of Pakistan (ICAP) and in 2015 the Securities and Exchange Commission of Pakistan (SECP) has approved the adoption of the 'International Financial Reporting Standard for Small and Medium Sized Entities. We conducted seven semi-structured interviews with the chartered accountants based in Multan that were providing accounting and consultancy services to various SMEs. The findings of the research confirmed the reasonable level of awareness among chartered accountants regarding IFRS for SME. Our respondents perceive high-quality comparable financial information as the most significant advantage of applying IFRS for SMEs whereas cost burdens on firms and lack of trained personnel were perceived as major obstacles for the adoption decision. The findings also suggest that diligent IFRS awareness and training programs must be organized by all regulatory and professional bodies (like SECP and ICAP) on both country and firm level to achieve the true purpose of this adoption.
Zeeshan Mahmood; Allah Bakhsh Khan; Asad Ur Rehman; Samreen Atta. Preliminary Insights on the Adoption of International Financial Reporting Standard (IFRS) for Small and Medium Enterprises (SMEs) in Pakistan. Journal of Accounting and Finance in Emerging Economies 2018, 4, 95 -110.
AMA StyleZeeshan Mahmood, Allah Bakhsh Khan, Asad Ur Rehman, Samreen Atta. Preliminary Insights on the Adoption of International Financial Reporting Standard (IFRS) for Small and Medium Enterprises (SMEs) in Pakistan. Journal of Accounting and Finance in Emerging Economies. 2018; 4 (1):95-110.
Chicago/Turabian StyleZeeshan Mahmood; Allah Bakhsh Khan; Asad Ur Rehman; Samreen Atta. 2018. "Preliminary Insights on the Adoption of International Financial Reporting Standard (IFRS) for Small and Medium Enterprises (SMEs) in Pakistan." Journal of Accounting and Finance in Emerging Economies 4, no. 1: 95-110.
The aim of this research is to investigate the link between different proxies of social visibility such as company size, company profitability, environmental sensitivity, and multinational subsidiary with CSR disclosure. This study used a content analysis method to extract CSR-related information from the annual reports of 253 listed companies of Pakistan. The collected data was analyzed through a multiple linear pooled regression analysis technique. The results showed that company size, company profitability, environmental sensitivity, and to be a multinational subsidiary have a significant positive relationship with CSR disclosure. This indicates that different aspects of corporate social visibility are associated with CSR disclosure. We assert that highly socially visible companies, prone to pressures from various actors of the society such as the media, NGOs, the government, and other stakeholders, appear to disclose CSR information to manage relationships with these actors.
Waris Ali; Maha Faisal Alsayegh; Zubair Ahmad; Zeeshan Mahmood; Javed Iqbal. The Relationship between Social Visibility and CSR Disclosure. Sustainability 2018, 10, 866 .
AMA StyleWaris Ali, Maha Faisal Alsayegh, Zubair Ahmad, Zeeshan Mahmood, Javed Iqbal. The Relationship between Social Visibility and CSR Disclosure. Sustainability. 2018; 10 (3):866.
Chicago/Turabian StyleWaris Ali; Maha Faisal Alsayegh; Zubair Ahmad; Zeeshan Mahmood; Javed Iqbal. 2018. "The Relationship between Social Visibility and CSR Disclosure." Sustainability 10, no. 3: 866.
This research paper aims to understand the impact of corporate governance (CG) on economic, social, and environmental sustainability disclosures. This paper adopted an explanatory sequential mixed methods approach. The data regarding corporate governance and sustainability disclosure were collected from top 100 companies listed on the Pakistan Stock Exchange (PSE) for the period ranging from 2012 to 2015. In addition to the quantitative data, we collected qualitative data through interviews with five board members of different companies. Overall, our results indicate that CG elements enhance sustainability disclosures. This study concludes that a large board size consisting of a female director and a CSR committee (CSRC) is better able to check and control management decisions regarding sustainability issues (be they economic, environment, or social) and resulted in better sustainability disclosure. This paper, through quantitative and qualitative analysis, provides a methodological and empirical contribution to the literature on corporate governance and sustainability reporting in emerging and developing countries.
Zeeshan Mahmood; Rehana Kouser; Waris Ali; Zubair Ahmad; Tahira Salman. Does Corporate Governance Affect Sustainability Disclosure? A Mixed Methods Study. Sustainability 2018, 10, 207 .
AMA StyleZeeshan Mahmood, Rehana Kouser, Waris Ali, Zubair Ahmad, Tahira Salman. Does Corporate Governance Affect Sustainability Disclosure? A Mixed Methods Study. Sustainability. 2018; 10 (1):207.
Chicago/Turabian StyleZeeshan Mahmood; Rehana Kouser; Waris Ali; Zubair Ahmad; Tahira Salman. 2018. "Does Corporate Governance Affect Sustainability Disclosure? A Mixed Methods Study." Sustainability 10, no. 1: 207.