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Path dependence and path creation

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  • Marie‐Andrée Caron
  • Marie‐France B. Turcotte

Abstract

Purpose - This paper aims to analyze so‐called sustainability, corporate social responsibility or citizenship reports, as artefacts of a compromise between an institutional entrepreneur (IE), the Global Reporting Initiative (GRI), and companies. Some companies take on this invitation but to which extent the information they produce as a result corresponds to the ideal promoted by the IE? Design/methodology/approach - A sample of ten reports from Canadian companies were analyzed using a combination of deductive and inductive coding techniques. The discourse and pictures were analyzed to identify whether they represent path creation (adherence to the sustainability ideal) or path dependence (the expression of traditional business interests and practices). Findings - The study findings show that companies adopt the sustainability reporting guideline and ideal promoted by IE, but only partially. Path dependence and path creation are in tension, a condition typical of innovative processes according to the actor network theory (ANT) framework. It suggests that the market for sustainability information is under construction. Originality/value - The value of the paper is that it examines voluntary disclosure of social and environmental performance by companies, using the notion of IE from the neo‐institutionalist theory, as well as the innovation model from the ANT. The originality of the paper also lies in its methodology – particularly the use of a mixed method—including the composition of “poems” with “verses” extracted from the corporate reports.

Suggested Citation

  • Marie‐Andrée Caron & Marie‐France B. Turcotte, 2009. "Path dependence and path creation," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 22(2), pages 272-297, January.
    • Handle: RePEc:eme:aaajpp:v:22:y:2009:i:2:p:272-297
    DOI: 10.1108/09513570910933979
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    References listed on IDEAS

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    8. repec:dau:papers:123456789/1478 is not listed on IDEAS
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    Cited by:

    1. Merriam Haffar & Cory Searcy, 2018. "Target‐setting for ecological resilience: Are companies setting environmental sustainability targets in line with planetary thresholds?," Business Strategy and the Environment, Wiley Blackwell, vol. 27(7), pages 1079-1092, November.
    2. Modell, Sven & Vinnari, Eija & Lukka, Kari, 2017. "On the virtues and vices of combining theories: The case of institutional and actor-network theories in accounting research," Accounting, Organizations and Society, Elsevier, vol. 60(C), pages 62-78.
    3. Isabel‐María García‐Sánchez & Cristina‐Andrea Araújo‐Bernardo, 2020. "What colour is the corporate social responsibility report? Structural visual rhetoric, impression management strategies, and stakeholder engagement," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(2), pages 1117-1142, March.
    4. Marine Agogué & Pascal Le Masson & Douglas K. Robinson, 2012. "Orphan innovation, or when path-creation goes stale: a design framework to characterize path-dependence in real time," Post-Print hal-00707372, HAL.
    5. Abeer Hassan & Ahmed A. Elamer & Suman Lodh & Lee Roberts & Monomita Nandy, 2021. "The future of non‐financial businesses reporting: Learning from the Covid‐19 pandemic," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 28(4), pages 1231-1240, July.
    6. Anselm Schneider & Erika Meins, 2012. "Two Dimensions of Corporate Sustainability Assessment: Towards a Comprehensive Framework," Business Strategy and the Environment, Wiley Blackwell, vol. 21(4), pages 211-222, May.
    7. Giacomo Manetti & Carmela Nitti & Marco Bellucci, 2022. "The accountability of Search and Rescue NGOs," Working Papers - Business wp2022_02.rdf, Universita' degli Studi di Firenze, Dipartimento di Scienze per l'Economia e l'Impresa.
    8. S. Prakash Sethi & Terrence F. Martell & Mert Demir, 2017. "Enhancing the Role and Effectiveness of Corporate Social Responsibility (CSR) Reports: The Missing Element of Content Verification and Integrity Assurance," Journal of Business Ethics, Springer, vol. 144(1), pages 59-82, August.
    9. repec:hal:wpaper:hal-00707372 is not listed on IDEAS
    10. Channuntapipat, Charika & Samsonova-Taddei, Anna & Turley, Stuart, 2020. "Variation in sustainability assurance practice: An analysis of accounting versus non-accounting providers," The British Accounting Review, Elsevier, vol. 52(2).
    11. Martina Nannelli & Stefania Oliva, 2021. "The rise of the sharing economy and its relationship with sustainable development. A critical literature review," Working Papers - Business wp2021_03.rdf, Universita' degli Studi di Firenze, Dipartimento di Scienze per l'Economia e l'Impresa.
    12. Jane Davison & Samantha Warren, 2009. "Imag[in]ing accounting and accountability," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 22(6), pages 845-857, July.
    13. Hall, Jeremy K. & Daneke, Gregory A. & Lenox, Michael J., 2010. "Sustainable development and entrepreneurship: Past contributions and future directions," Journal of Business Venturing, Elsevier, vol. 25(5), pages 439-448, September.
    14. repec:frz:wpmmos:wp2021_02.rdf is not listed on IDEAS

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