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Sustainability Reporting and the Theory of Planned Behaviour

Sustainability Reporting and the Theory of Planned Behaviour

Prabanga Thoradeniya, Janet Lee, Rebecca Tan and Aldónio Ferreira

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.

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. 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.

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Updated:   8 March 2019 / Responsible Officer:  CBE Communications and Outreach / Page Contact:  College Web Team