Full text
Preview |
PDF
- Requires a PDF viewer, such as GSview, Xpdf or Adobe Acrobat Reader
Download (409kB) | Preview |
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.
Title: | Symbolic vs substantive sustainability reporting: examining the role of company-level characteristics |
---|---|
Author/s: |
|
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 |
Preview |
PDF
- Requires a PDF viewer, such as GSview, Xpdf or Adobe Acrobat Reader
Download (409kB) | Preview |
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.
Item ID: | 41652 |
---|---|
DC Identifier: | https://oa.upm.es/41652/ |
OAI Identifier: | oai:oa.upm.es:41652 |
Official URL: | http://www.crrconference.org/Previous_conferences/... |
Deposited by: | Memoria Investigacion |
Deposited on: | 23 Jun 2016 08:50 |
Last Modified: | 30 Jan 2023 11:44 |