The boundary of sustainability reporting: evidence from the FTSE100

摘要: PurposeThe purpose of this paper is to use a multi-disciplinary theoretical understanding of boundary setting to develop a quadripartite model in which sustainability reporting boundaries are classified as “Reputation Management”, “Ownership and Control”, “Accountability”; and, “Stakeholder Engagement”. Content analysis is then used to empirically test the model.Design/methodology/approachUsing impression management theory, rationalism, systems and contingency theory, and network theory, a model is created which classifies sustainability reporting boundaries. Content analysis is used to empirically test boundaries across the disclosure of 49 GRI topics by the FTSE100.FindingsSustainability reporting fails to discharge accountability due to adoption of narrow “Reputation Management” boundaries. Boundaries are significantly (p<0.0001) narrower than previous research suggests. Findings support …