Sustainability reporting and the theory of planned behaviour

Prabanga Thoradeniya, Janet Lee, Rebecca Tan, Aldonio Ferreira

Research output: Contribution to journalArticleResearchpeer-review

Abstract

Purpose - Drawing upon the theory of planned behaviour (TPB), the purpose of this paper is to examine the influence of managers attitude and other psychological factors on sustainability reporting (SR). In doing so, this paper aims to respond to calls for the use of previously untried theoretical approaches on the SR literature. Design/methodology/approach - The study uses a survey of top and middle-level managers of listed and non-listed companies in Sri Lanka. Data were analysed using a Partial Least Squares path model. Findings - The findings indicate that managers attitude towards SR, belief about stakeholder pressure, and their capacity to control SR behaviour influence their intention to engage in SR and, indirectly, actual corporate SR behaviour (in the context of listed companies). However, whilst managers of non-listed companies exhibit the intention to engage in SR, the lack of a relationship between intention and behaviour suggests that companies face barriers towards SR due to lack of actual control over the SR process. Religion, in the case of non-listed companies, and education, in the case of listed companies, has some degree of influence over managers beliefs. Research limitations/implications - The use of self-reported SR behaviour is a limitation but necessary to maintain anonymity of respondents. The low levels of self-reported SR correspond with past evidence on actual SR in developing countries. Practical implications - The results show that managers psychological factors are important in determining SR behaviour in companies. Specifically, this highlights the possible roles that regulators, professional bodies and companies can play in improving educational and cultural influences towards improving the level of SR. Originality/value - This is the first study to apply the TPB to understand SR behaviour by integrating psychological factors relating to managers belief, attitudes and perceptions.
Original languageEnglish
Pages (from-to)1099 - 1137
Number of pages39
JournalAccounting, Auditing and Accountability Journal
Volume28
Issue number7
DOIs
Publication statusPublished - 2015

Cite this

@article{9aa78a4617aa4eb6b75346850c634ec4,
title = "Sustainability reporting and the theory of planned behaviour",
abstract = "Purpose - Drawing upon the theory of planned behaviour (TPB), the purpose of this paper is to examine the influence of managers attitude and other psychological factors on sustainability reporting (SR). In doing so, this paper aims to respond to calls for the use of previously untried theoretical approaches on the SR literature. Design/methodology/approach - The study uses a survey of top and middle-level managers of listed and non-listed companies in Sri Lanka. Data were analysed using a Partial Least Squares path model. Findings - The findings indicate that managers attitude towards SR, belief about stakeholder pressure, and their capacity to control SR behaviour influence their intention to engage in SR and, indirectly, actual corporate SR behaviour (in the context of listed companies). However, whilst managers of non-listed companies exhibit the intention to engage in SR, the lack of a relationship between intention and behaviour suggests that companies face barriers towards SR due to lack of actual control over the SR process. Religion, in the case of non-listed companies, and education, in the case of listed companies, has some degree of influence over managers beliefs. Research limitations/implications - The use of self-reported SR behaviour is a limitation but necessary to maintain anonymity of respondents. The low levels of self-reported SR correspond with past evidence on actual SR in developing countries. Practical implications - The results show that managers psychological factors are important in determining SR behaviour in companies. Specifically, this highlights the possible roles that regulators, professional bodies and companies can play in improving educational and cultural influences towards improving the level of SR. Originality/value - This is the first study to apply the TPB to understand SR behaviour by integrating psychological factors relating to managers belief, attitudes and perceptions.",
author = "Prabanga Thoradeniya and Janet Lee and Rebecca Tan and Aldonio Ferreira",
year = "2015",
doi = "10.1108/AAAJ-08-2013-1449",
language = "English",
volume = "28",
pages = "1099 -- 1137",
journal = "Accounting, Auditing and Accountability Journal",
issn = "1368-0668",
publisher = "Emerald",
number = "7",

}

Sustainability reporting and the theory of planned behaviour. / Thoradeniya, Prabanga; Lee, Janet; Tan, Rebecca; Ferreira, Aldonio.

In: Accounting, Auditing and Accountability Journal, Vol. 28, No. 7, 2015, p. 1099 - 1137.

Research output: Contribution to journalArticleResearchpeer-review

TY - JOUR

T1 - Sustainability reporting and the theory of planned behaviour

AU - Thoradeniya, Prabanga

AU - Lee, Janet

AU - Tan, Rebecca

AU - Ferreira, Aldonio

PY - 2015

Y1 - 2015

N2 - Purpose - Drawing upon the theory of planned behaviour (TPB), the purpose of this paper is to examine the influence of managers attitude and other psychological factors on sustainability reporting (SR). In doing so, this paper aims to respond to calls for the use of previously untried theoretical approaches on the SR literature. Design/methodology/approach - The study uses a survey of top and middle-level managers of listed and non-listed companies in Sri Lanka. Data were analysed using a Partial Least Squares path model. Findings - The findings indicate that managers attitude towards SR, belief about stakeholder pressure, and their capacity to control SR behaviour influence their intention to engage in SR and, indirectly, actual corporate SR behaviour (in the context of listed companies). However, whilst managers of non-listed companies exhibit the intention to engage in SR, the lack of a relationship between intention and behaviour suggests that companies face barriers towards SR due to lack of actual control over the SR process. Religion, in the case of non-listed companies, and education, in the case of listed companies, has some degree of influence over managers beliefs. Research limitations/implications - The use of self-reported SR behaviour is a limitation but necessary to maintain anonymity of respondents. The low levels of self-reported SR correspond with past evidence on actual SR in developing countries. Practical implications - The results show that managers psychological factors are important in determining SR behaviour in companies. Specifically, this highlights the possible roles that regulators, professional bodies and companies can play in improving educational and cultural influences towards improving the level of SR. Originality/value - This is the first study to apply the TPB to understand SR behaviour by integrating psychological factors relating to managers belief, attitudes and perceptions.

AB - Purpose - Drawing upon the theory of planned behaviour (TPB), the purpose of this paper is to examine the influence of managers attitude and other psychological factors on sustainability reporting (SR). In doing so, this paper aims to respond to calls for the use of previously untried theoretical approaches on the SR literature. Design/methodology/approach - The study uses a survey of top and middle-level managers of listed and non-listed companies in Sri Lanka. Data were analysed using a Partial Least Squares path model. Findings - The findings indicate that managers attitude towards SR, belief about stakeholder pressure, and their capacity to control SR behaviour influence their intention to engage in SR and, indirectly, actual corporate SR behaviour (in the context of listed companies). However, whilst managers of non-listed companies exhibit the intention to engage in SR, the lack of a relationship between intention and behaviour suggests that companies face barriers towards SR due to lack of actual control over the SR process. Religion, in the case of non-listed companies, and education, in the case of listed companies, has some degree of influence over managers beliefs. Research limitations/implications - The use of self-reported SR behaviour is a limitation but necessary to maintain anonymity of respondents. The low levels of self-reported SR correspond with past evidence on actual SR in developing countries. Practical implications - The results show that managers psychological factors are important in determining SR behaviour in companies. Specifically, this highlights the possible roles that regulators, professional bodies and companies can play in improving educational and cultural influences towards improving the level of SR. Originality/value - This is the first study to apply the TPB to understand SR behaviour by integrating psychological factors relating to managers belief, attitudes and perceptions.

U2 - 10.1108/AAAJ-08-2013-1449

DO - 10.1108/AAAJ-08-2013-1449

M3 - Article

VL - 28

SP - 1099

EP - 1137

JO - Accounting, Auditing and Accountability Journal

JF - Accounting, Auditing and Accountability Journal

SN - 1368-0668

IS - 7

ER -