Organizational determinants of substantive sustainability reporting practices: the role of company-level fit

Perez Lopez, Diego and Moreno Romero, Ana María (2014). Organizational determinants of substantive sustainability reporting practices: the role of company-level fit. In: "17th EMAN Conference: European Management Accounting Network", 27/03/2014-28/03/2014, Rotterdam, The Netherlands. ISBN 978-90-5677-000-6. pp. 1-4.

Description

Title: Organizational determinants of substantive sustainability reporting practices: the role of company-level fit
Author/s:
  • Perez Lopez, Diego
  • Moreno Romero, Ana María
Item Type: Presentation at Congress or Conference (Article)
Event Title: 17th EMAN Conference: European Management Accounting Network
Event Dates: 27/03/2014-28/03/2014
Event Location: Rotterdam, The Netherlands
Title of Book: From Sustainability Reporting to Sustainability Management Control: 2014 EMAN Conference
Date: March 2014
ISBN: 978-90-5677-000-6
Subjects:
Freetext Keywords: Sustainability reporting; Sustainability management; Reporting determinants; Substantive; Company-level fit
Faculty: E.T.S.I. Diseño Industrial (UPM)
Department: Ingeniería de Organización, Administración de Empresas y Estadística
Creative Commons Licenses: Recognition - No derivative works - Non commercial

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Abstract

As sustainability reporting (SR) practices have being increasingly adopted by corporations over the last twenty years, most of the existing literature on SR has stressed the role of external determinants (such as institutional and stakeholder pressures) in explaining this uptake. However, given that recent evidence points to a broader range of motives and uses (both external and internal) of SR, we contend that its role within company-level activities deserves greater academic attention. In order to address this research gap, this paper seeks to provide a more detailed examination of the organizational characteristics acting as drivers and/or barriers of SR integration within corporate sustainability practices at the company-level. More specifically, we suggest that substantive SR implementation can be predicted by assessing the level of fit between the organization and the SR framework being adopted. Building on this hypothesis, our theoretical model defines three forms of fit (technical, cultural and political) and identifies organizational characteristics associated to each of these fits. Finally, implications for academic research, businesses and policy-makers are derived.

More information

Item ID: 41650
DC Identifier: http://oa.upm.es/41650/
OAI Identifier: oai:oa.upm.es:41650
Official URL: http://eman-eu.org/conferences/rotterdem-2014/
Deposited by: Memoria Investigacion
Deposited on: 23 Jun 2016 08:08
Last Modified: 28 Feb 2017 14:27
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