Motivations and impacts of sustainability reporting in the Indo‐Pacific region: Normative and instrumental stakeholder approaches
调查印太地区企业可持续发展报告的动机与影响，发现报告更多受规范性和监管压力驱动，但企业感知的经济效益更为突出。
Abstract Despite the elusive debate on different stakeholder approaches to sustainability reporting in the developed world, few studies have so far explored stakeholder influences on management perceptions of the motivations for and the impact of sustainability reporting in the developing country contexts. Using a survey questionnaire complemented by a series of interviews with business managers in five countries in the Indo‐Pacific region, this study investigates the motivations and impacts of the rapidly growing sustainability reporting practice in this emerging area. The study finds that corporate sustainability reporting in the Indo‐Pacific region is generally driven more by normative and regulatory stakeholder pressures than by economic considerations, especially for larger companies and companies with more overseas presence. However, in terms of the perceived impacts of sustainability reporting, economic benefits feature more prominently in both survey and interview data. It appears that companies believe they receive a win–win outcome by “doing good,” although their “doing good” is more from a normative and regulatory call than from a belief in business cases.