- Title
- Managerial attitudes toward social and environmental accountability: evidence from Indian pharmaceutical and biotech industry
- Creator
- Bhattacharyya, Asit; Stanton, Patricia
- Relation
- The Interdisciplinary Perspectives on Accounting Conference 2012. Proceedings of the Interdisciplinary Perspectives on Accounting Conference 2012 (Cardiff University, UK 11-13 July, 2012)
- Publisher
- Cardiff University, Cardiff Business School
- Resource Type
- conference paper
- Date
- 2012
- Description
- Efforts to promote corporate Social and Environmental Accountability, (SEA) require an understanding of stakeholder’s attitudes toward enhanced accountability. However, little is known about current attitudes on this subject, or the determinants of these attitudes. This study presents a survey of the attitudes of corporate managers across India, toward 18 social and, 18 environmental key contemporary management issues. The study sought to explore whether respondents differ in their attitude, separately towards social and environmental management. The findings indicate that Indian respondents are concerned about range of issues surrounding social accountability. With respect to environmental attitudes, respondents categorised a few issues to be more important over other environmental factors. Of the 18 social and 18 environmental issues presented, respondents were more prominent on eight social and six environmental issues. Exploratory factor analysis of the items revealed five distinct social and four environmental factors. The most important social factor was ‘availability of information’ and environmental factor was ‘improved environmental disclosure’. The result indicates that Indian managerial attitudes towards SEA have significantly changed from what was traditionally perceived as foundation creation, public relation activity and philanthropic work.
- Subject
- managerial attitudes; SEA; social and environmental accountability; Indian pharmaceutical
- Identifier
- http://hdl.handle.net/1959.13/1313521
- Identifier
- uon:22605
- Language
- eng
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