The influence of the institutional context on sustainability reporting. A cross-national analysis

作者: Laura Maria Ferri

DOI: 10.1108/SRJ-11-2015-0172

关键词: Institutional theoryOriginalitySustainabilitySample (statistics)Political scienceContext (language use)AccountingPublic relationsValue (ethics)PoliticsSustainability reporting

摘要: Purpose This paper intends to compare the sustainability reporting (SR) in three different national and institutional contexts, namely Italy, Brazil USA, aims investigate whether companies show a approach SR depending on setting where they operate. Design/methodology/approach To reach this goal, sample of 150 reports was content-analyzed through methodology based coding process which overcomes part limitations previous works. Findings Results observed relationship between characteristics thus suggesting that while there is general acceptance use international standards initiatives, content influenced by shaped context. In other words, although widely diffused base data information can be found accent put specific issues reflect political, cultural, religious, legal otherwise defined institutions system. Originality/value Using theory demonstrated contexts one drivers contents reports.

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