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Joining the un global compact in spain : an institutional Aproach

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  • erro, Ainhoa garayar
  • calvo sánchez, José antonio

Abstract

The aim of this study is to analyse the incentives for Spanish organisations that have adopted a voluntary code of conduct such as the United Nations Global Compact – GC. In the light of the sociological approach of neoinstitutional theory, we sought to determine the main isomorphic processes that result from joining the GC and factors of the institutional field that might undermine the legitimacy of organisations participating in this voluntary initiative.

Suggested Citation

  • erro, Ainhoa garayar & calvo sánchez, José antonio, 2012. "Joining the un global compact in spain : an institutional Aproach," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 15(2), pages 311-355.
    • Handle: RePEc:eee:spacre:v:15:y:2012:i:2:p:311-355
    DOI: 10.1016/S1138-4891(12)70047-X
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    References listed on IDEAS

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