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The purpose of this study is to explore the contributing barriers to corporate social and environmental responsibility (CSER) practices. In particular, this study focuses on non-managerial stakeholders’ perceptions of the barriers to CSER practices in a developing country context. The study also investigates the current initiatives undertaken by the different stakeholders, such as government, non-governmental organisations (NGOs) and regulators.

The study takes a qualitative approach, undertaking semi-structured in-depth interviews with 26 participants from NGOs, the media, regulatory authorities, government departments, shareholders, trade union leaders and customers.

The views of stakeholder groups were analysed to identify the contributing barriers to CSER practices. The findings of the study reveal that corruption and politics, lack of coordination, lack of government initiatives and unsatisfactory implementation of laws are perceived as the major barriers that hinder CSER practices in Bangladesh. The study also found a lack of awareness amongst various stakeholder groups regarding the influential role CSER plays in promoting sustainable development. The current initiatives undertaken by various stakeholders to improve CSER practices were limited but growing.

The study utilises the stakeholder theory to examine the role of stakeholders, rather than managers, in relation to CSER practice in Bangladesh. The findings may provide impetus for mitigating CSER barriers in a developing country context.

This study is one of the few engagement-based studies to explore the non-managerial stakeholders’ views on CSER in a developing country context.

The purpose of this study is to explore the sustainability reporting of a public sector organisation (PSO). This study focuses on socio-environmental practices of a major agro-economic platform in Australia – the Murray–Darling Basin Authority (MDBA) to provide a unique perspective on water resource management and sustainability.

This longitudinal qualitative case study collects published data from the MDBA’s annual reports over 21 years (1998–2018) and considers economic, social and environmental dimensions of sustainability using legitimacy and institutional theory.

This study finds that the MDBA’s sustainability reporting is influenced by its response to the Water Act 2007 and the Basin Plan 2012 regulations and to maintain its legitimacy with stakeholders. The MDBA wished to pursue sustainability through integrating these regulations complemented by stakeholder expectations. Although all categories increased in reporting, the environment category has the highest primacy in achieving a healthy basin through sustainable water management for the long-term benefit of the stakeholders.

This study contributes to the PSOs sustainability reporting literature. Particularly, this study provides insights of sustainability reporting patterns and practices over a long period through a longitudinal study. This study contributes new knowledge on the awareness of PSOs sustainability practice which has implications for governments, regulators, policymakers, managers and other stakeholders.

The Australian PSOs setting is under-researched from the perspective of a regulatory framework. The MDBA case provides unique insights on water resource management and sustainability which has value for many countries around the world.

The purpose of this paper is to investigate the effect of audit education in reducing the audit expectations gap (AEG) in an emerging economy, namely Bangladesh.

Mann‐Whitney test results of questionnaire survey responses indicate the presence of a significant AEG between auditors, bankers, and students, especially in the area of audit responsibility.

The paper finds evidence that audit education significantly reduces the AEG, especially in the area of audit reliability. However, results also indicate that although the introduction of accounting scandal cases in the auditing curricula creates interest amongst the students, it also creates some unreasonable expectation regarding audit responsibility.

The paper contributes to the existing literature by presenting evidence of the effects of both traditional and case‐based auditing education on reducing the AEG in an emerging economy context.