Add to ORKGThe aim of this paper is to investigate how the corporate characteristics and contextual factors influence the choice of managers in initiating the sustainability report/reporting (SR) and to understand the role of organisational dynamics. The research design develops through a deductive and inductive approach. The deductive approach is based on an analysis of the social and environmental accounting research (SEAR) strands which use the theoretical framework of (neo-) institutional theory to inquire the adoption and diffusion of SR. The inductive method is based on a research case that focuses on the SGR Group. “How can the neo-institutional theory help explain the process of SGR’s SR implementation in Italian and Bulgarian companies”? The...
As sustainability reporting (SR) practices have being increasingly adopted by corporations over the...
We study companies that do not produce a sustainability report in contexts where institutionalizatio...
Global Reporting Initiative (GRI) is the best-known framework for voluntary reporting of environment...
The aim of this paper is to investigate how the corporate characteristics and contextual factors in...
The aim of this paper1 is to investigate how the corporate characteristics and contextual factors in...
The aim of this work is to reply to the following research question: “How is it possible to analyze ...
Purpose - This paper intends to compare the sustainability reporting (SR) in three different nationa...
The implementation of sustainability reporting entails contradictory elements that can involve green...
none2noThe implementation of sustainability reporting entails some contradictory elements that can i...
The article explores the impact of normative institutional factors on the development of sustainabil...
Purpose – The purpose of this paper is to document organizations’ self descriptions of why they init...
Sustainability reporting (SR) is an activity that is increasingly affecting companies.Governments an...
As sustainability reporting (SR) practices have being increasingly adopted by corporations over th...
PURPOSE : The purpose of this paper is to explore how sustainability reporting managers (SRMs) insti...
The field of sustainability reporting has been studied for a number of decades but how companies res...
As sustainability reporting (SR) practices have being increasingly adopted by corporations over the...
We study companies that do not produce a sustainability report in contexts where institutionalizatio...
Global Reporting Initiative (GRI) is the best-known framework for voluntary reporting of environment...
The aim of this paper is to investigate how the corporate characteristics and contextual factors in...
The aim of this paper1 is to investigate how the corporate characteristics and contextual factors in...
The aim of this work is to reply to the following research question: “How is it possible to analyze ...
Purpose - This paper intends to compare the sustainability reporting (SR) in three different nationa...
The implementation of sustainability reporting entails contradictory elements that can involve green...
none2noThe implementation of sustainability reporting entails some contradictory elements that can i...
The article explores the impact of normative institutional factors on the development of sustainabil...
Purpose – The purpose of this paper is to document organizations’ self descriptions of why they init...
Sustainability reporting (SR) is an activity that is increasingly affecting companies.Governments an...
As sustainability reporting (SR) practices have being increasingly adopted by corporations over th...
PURPOSE : The purpose of this paper is to explore how sustainability reporting managers (SRMs) insti...
The field of sustainability reporting has been studied for a number of decades but how companies res...
As sustainability reporting (SR) practices have being increasingly adopted by corporations over the...
We study companies that do not produce a sustainability report in contexts where institutionalizatio...
Global Reporting Initiative (GRI) is the best-known framework for voluntary reporting of environment...