Path dependence and path creation

摘要: Purpose – This paper aims to analyze so‐called sustainability, corporate social responsibility or citizenship reports, as artefacts of a compromise between an institutional entrepreneur (IE), the Global Reporting Initiative (GRI), and companies. Some companies take on this invitation but which extent information they produce result corresponds ideal promoted by IE?Design/methodology/approach A sample ten reports from Canadian were analyzed using combination deductive inductive coding techniques. The discourse pictures identify whether represent path creation (adherence sustainability ideal) dependence (the expression traditional business interests practices).Findings study findings show that adopt reporting guideline IE, only partially. Path are in tension, condition typical innovative processes according actor ...