The Emergence of Sustainability Reporting in Pakistan - The Institutional Logics Perspective

摘要: This study seeks to examine the institutional logics and processual dynamics behind emergence of sustainability reporting (hereafter SR) in Pakistan. It investigates both SR field, as well processes initiation implementation eight organisations. This utilises perspective (Thornton, Ocasio Lounsbury, 2012) an analytical framework for organisational analysis. Using this framework, Pakistani society is conceptualised analysed interinstitutional system which provides basis understanding field organisational-level dynamics. The a socially constructed space variety social actors, embedded different orders, are involved construction through constellations subjective meanings material practices (known logics). theoretical argues presence multiple given that constrain enable individual rationality action. In order explore these dynamics, uses case design informed by semi-structured interviews extensive documentary identifies linked with evolution orders. finds dominant orders family religion act constraints Pakistan mainly driven combination market, corporate professional logics. These logics, collectively make business case, propagated leading corporates, accounting bodies, non-governmental organisations consultants. actors events (e.g. award ceremonies, conferences, seminars workshops) work shaping SR. Organisational analysis decision initiate process forces mediated situational contingencies. A rationales used managers justifying their decision.