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

Perez Lopez, Diego y Moreno Romero, Ana María (2014). Organizational determinants of substantive sustainability reporting practices: the role of company-level fit. En: "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.

Descripción

Título: Organizational determinants of substantive sustainability reporting practices: the role of company-level fit
Autor/es:
  • Perez Lopez, Diego
  • Moreno Romero, Ana María
Tipo de Documento: Ponencia en Congreso o Jornada (Artículo)
Título del Evento: 17th EMAN Conference: European Management Accounting Network
Fechas del Evento: 27/03/2014-28/03/2014
Lugar del Evento: Rotterdam, The Netherlands
Título del Libro: From Sustainability Reporting to Sustainability Management Control: 2014 EMAN Conference
Fecha: Marzo 2014
ISBN: 978-90-5677-000-6
Materias:
Palabras Clave Informales: Sustainability reporting; Sustainability management; Reporting determinants; Substantive; Company-level fit
Escuela: E.T.S.I. Diseño Industrial (UPM)
Departamento: Ingeniería de Organización, Administración de Empresas y Estadística
Licencias Creative Commons: Reconocimiento - Sin obra derivada - No comercial

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Resumen

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.

Más información

ID de Registro: 41650
Identificador DC: http://oa.upm.es/41650/
Identificador OAI: oai:oa.upm.es:41650
URL Oficial: http://eman-eu.org/conferences/rotterdem-2014/
Depositado por: Memoria Investigacion
Depositado el: 23 Jun 2016 08:08
Ultima Modificación: 28 Feb 2017 14:27
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