IDEAS home Printed from https://ideas.repec.org/a/eme/srjpps/srj-11-2015-0172.html
   My bibliography  Save this article

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

Author

Listed:
  • Laura Maria Ferri

Abstract

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

Suggested Citation

  • Laura Maria Ferri, 2017. "The influence of the institutional context on sustainability reporting. A cross-national analysis," Social Responsibility Journal, Emerald Group Publishing Limited, vol. 13(1), pages 24-47, March.
    • Handle: RePEc:eme:srjpps:srj-11-2015-0172
    DOI: 10.1108/SRJ-11-2015-0172
    as

    Download full text from publisher

    File URL: https://www.emerald.com/insight/content/doi/10.1108/SRJ-11-2015-0172/full/html?utm_source=repec&utm_medium=feed&utm_campaign=repec
    Download Restriction: Access to full text is restricted to subscribers
    File URL: https://www.emerald.com/insight/content/doi/10.1108/SRJ-11-2015-0172/full/pdf?utm_source=repec&utm_medium=feed&utm_campaign=repec
    Download Restriction: Access to full text is restricted to subscribers
    File URL: https://libkey.io/10.1108/SRJ-11-2015-0172?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. María del Mar Miras-Rodríguez & Domingo Martínez-Martínez & Bernabé Escobar-Pérez, 2018. "Which Corporate Governance Mechanisms Drive CSR Disclosure Practices in Emerging Countries?," Sustainability, MDPI, vol. 11(1), pages 1-20, December.
    2. Giorgio Mion & Cristian R. Loza Adaui, 2019. "Mandatory Nonfinancial Disclosure and Its Consequences on the Sustainability Reporting Quality of Italian and German Companies," Sustainability, MDPI, vol. 11(17), pages 1-28, August.
    3. Cristian R. Loza Adaui, 2020. "Sustainability Reporting Quality of Peruvian Listed Companies and the Impact of Regulatory Requirements of Sustainability Disclosures," Sustainability, MDPI, vol. 12(3), pages 1-22, February.
    4. Xiao, Chengyong & Wang, Qian & van Donk, Dirk Pieter & van der Vaart, Taco, 2018. "When are stakeholder pressures effective? An extension of slack resources theory," International Journal of Production Economics, Elsevier, vol. 199(C), pages 138-149.
    5. Eduardo Ordonez-Ponce, 2021. "The Role of Institutional Context for Sustainability Cross-Sector Partnerships. An Exploratory Analysis of European Cities," Sustainability, MDPI, vol. 13(17), pages 1-21, August.
    6. Silvia Ruiz & Silvia Romero & Belen Fernandez‐Feijoo, 2021. "Stakeholder engagement is evolving: Do investors play a main role?," Business Strategy and the Environment, Wiley Blackwell, vol. 30(2), pages 1105-1120, February.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eme:srjpps:srj-11-2015-0172. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Emerald Support (email available below). General contact details of provider: .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.