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

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

Description

Title: Symbolic vs substantive sustainability reporting: examining the role of company-level characteristics
Author/s:
  • Perez Lopez, Diego
  • Moreno Romero, Ana María
Item Type: Presentation at Congress or Conference (Article)
Event Title: CRRC 2014: Corporate Responsibility Research Conference, Leeds, UK
Event Dates: 15/09/2014-17/09/2014
Event Location: Leeds, United Kingdom
Title of Book: Corporate Responsibility Research Conference 2014
Date: September 2014
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 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.

More information

Item ID: 41652
DC Identifier: http://oa.upm.es/41652/
OAI Identifier: oai:oa.upm.es:41652
Official URL: http://www.crrconference.org/Previous_conferences/index.html
Deposited by: Memoria Investigacion
Deposited on: 23 Jun 2016 08:50
Last Modified: 28 Feb 2017 14:27
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