Fragment, partial and problematic? An institutional perspective on the emergence of sustainability reporting in the Arab Gulf states petrochemical and chemical organisations

Altuwaijri, Aljaohra Ali M. ORCID: 0000-0001-7480-9994 (2020). Fragment, partial and problematic? An institutional perspective on the emergence of sustainability reporting in the Arab Gulf states petrochemical and chemical organisations. University of Birmingham. Ph.D.

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Abstract

This thesis investigates the global sustainability reporting (SR) practices in the Arab Gulf States petrochemical and chemical (petchems) industry. It aims to uncover the boundaries of sustainability and SR as defined and practiced in the region. Using neo-institutionalism, the complexity of sustainability is explored through a multi-level framework that accounts for traditional societal-level logics and maps out the emergence, development, and the way sustainability debate is shaped in the Gulf petchems field. A combination of quantitative and qualitative methods is applied to address this phenomenon. The empirical evidence points to the role of the global guidelines and standards such as the Global Reporting Initiative (GRI), United Nation's Sustainable Development Goals (UN SDGs), and the Responsible Care (RC®) in shaping 'change' on different levels in the region. Yet, the application of the global standards was found to be partial and problematic, and evidence on instances of silencing, displacement, and marginalisation of local communities was underlined, particularly through language. The research also develops and extends the institutional logics perspective to accommodate the State, Tribal and Islamic logics, and highlights the way these logics are governing the society-organisation relations. The results show the ebb and flow in the emergence of these logics in sustainability disclosures. In addition, the field-level analysis revealed the contract logic that shaped the way the industry interacted with the world. The transformative change in the Gulf was initiated through a set of institutional work that has attempted to alter and modify prevailing organisational realities and mobilise national and regional inter-organisational collaborations. Overall, sustainability in the Gulf seems to emerge through a one-way outside-driven professionalisation project, which showcases the prolonged dependency on Western expertise and intellect, and the pervasiveness of knowledge colonisation in the current global system.

Type of Work: Thesis (Doctorates > Ph.D.)
Award Type: Doctorates > Ph.D.
Supervisor(s):
Supervisor(s)EmailORCID
Thomson, IanUNSPECIFIEDUNSPECIFIED
Charnock, RobertUNSPECIFIEDUNSPECIFIED
Licence: All rights reserved
College/Faculty: Colleges (2008 onwards) > College of Social Sciences
School or Department: Department of accounting and finance
Funders: None/not applicable
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HM Sociology
URI: http://etheses.bham.ac.uk/id/eprint/10495

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