Symbolic vs substantive sustainability reporting: examining the role of company-level characteristics

Perez Lopez, Diego y Moreno Romero, Ana María (2014). Symbolic vs substantive sustainability reporting: examining the role of company-level characteristics. En: "CRRC 2014: Corporate Responsibility Research Conference, Leeds, UK", 15/09/2014-17/09/2014, Leeds, United Kingdom. pp. 1-15.

Descripción

Título: Symbolic vs substantive sustainability reporting: examining the role of company-level characteristics
Autor/es:
  • Perez Lopez, Diego
  • Moreno Romero, Ana María
Tipo de Documento: Ponencia en Congreso o Jornada (Artículo)
Título del Evento: CRRC 2014: Corporate Responsibility Research Conference, Leeds, UK
Fechas del Evento: 15/09/2014-17/09/2014
Lugar del Evento: Leeds, United Kingdom
Título del Libro: Corporate Responsibility Research Conference 2014
Fecha: Septiembre 2014
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

Texto completo

[img]
Vista Previa
PDF (Document Portable Format) - Se necesita un visor de ficheros PDF, como GSview, Xpdf o Adobe Acrobat Reader
Descargar (409kB) | Vista Previa

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 integrated perspective of both institutional and efficiency explanations of SR dynamics, as well as to highlight the role of company-level characteristics in explaining its contribution to sustainability management practices. 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 idea, 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: 41652
Identificador DC: http://oa.upm.es/41652/
Identificador OAI: oai:oa.upm.es:41652
URL Oficial: http://www.crrconference.org/Previous_conferences/index.html
Depositado por: Memoria Investigacion
Depositado el: 23 Jun 2016 08:50
Ultima Modificación: 28 Feb 2017 14:27
  • Open Access
  • Open Access
  • Sherpa-Romeo
    Compruebe si la revista anglosajona en la que ha publicado un artículo permite también su publicación en abierto.
  • Dulcinea
    Compruebe si la revista española en la que ha publicado un artículo permite también su publicación en abierto.
  • Recolecta
  • e-ciencia
  • Observatorio I+D+i UPM
  • OpenCourseWare UPM