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A Country-Comparative Analysis of the Transposition of the EU Non-Financial Directive: An Institutional Approach

Author

Listed:
  • Aureli Selena

    (Dipartimento di Scienze Aziendali, Universita degli Studi di Bologna, Bologna, 40126Italy)

  • Salvatori Federica

    (School of Business, University of Leicester, Leicester, United Kingdom of Great Britain and Northern Ireland)

  • Magnaghi Elisabetta

    (Faculty of Management, Economy and Science, Universite Catholique de Lille, Lille59016, France)

Abstract

CSR practices and reporting vary across countries and companies. Accouting studies using institutional theory show that even where there are coercive pressures to converge, local practices and traditions are other types of pressures that play a role in maintaining divergence. Similarly, legal studies indicate that harmonisation attempts made by the European Union are usually challenged by States attempting to maintain the status quo of the local context, and this may also apply to CSR reporting harmonization.

Suggested Citation

  • Aureli Selena & Salvatori Federica & Magnaghi Elisabetta, 2020. "A Country-Comparative Analysis of the Transposition of the EU Non-Financial Directive: An Institutional Approach," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 10(2), pages 1-30, July.
    • Handle: RePEc:bpj:aelcon:v:10:y:2020:i:2:p:30:n:5
    DOI: 10.1515/ael-2018-0047
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