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How do sustainability reports from the Nordic and the Mediterranean European countries compare

Author

Listed:
  • Manuel Castelo Branco

    (University of Porto)

  • Catarina Delgado

    (University of Porto)

  • Carla Marques

    (University of Porto)

Abstract

This study investigates the sustainability reporting practices of companies based in the Nordic and the Mediterranean European countries for the period 2013–2015. Its purpose is to analyse to what extent, if any, are there differences in these practices. It seeks to capture the influence of national institutions and firm specific characteristics in sustainability reporting. Non-parametric statistics are used to analyse some factors which influence disclosure, namely country, industry affiliation, type of property, listing status and size. In accordance with the theoretical frame used, that of the varieties of capitalism approach, findings suggest that in general companies from Mediterranean European countries present higher levels of engagement with the Global Reporting Initiative.

Suggested Citation

  • Manuel Castelo Branco & Catarina Delgado & Carla Marques, 2018. "How do sustainability reports from the Nordic and the Mediterranean European countries compare," Review of Managerial Science, Springer, vol. 12(4), pages 917-936, October.
    • Handle: RePEc:spr:rvmgts:v:12:y:2018:i:4:d:10.1007_s11846-017-0233-4
    DOI: 10.1007/s11846-017-0233-4
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    References listed on IDEAS

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    Cited by:

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    2. Naatu, Felicia & Nyarko, Samuel Anokye & Munim, Ziaul Haque & Alon, Ilan, 2022. "Crowd-out effect on consumers attitude towards corporate social responsibility communication," Technological Forecasting and Social Change, Elsevier, vol. 177(C).

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    More about this item

    Keywords

    Mediterranean countries; Nordic countries; Sustainability reporting;
    All these keywords.

    JEL classification:

    • M4 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting
    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility

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