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Reporting on sustainable operations by third sector organizations: A signalling approach

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  • Ana Simaens
  • Mieneke Koster

Abstract

Awareness of (un)sustainable operations is increasingly researched in the for-profit and government sectors, but little is known about the third sector. Still, these not-for-profit organizations are challenged by progressive accountability requirements and increasingly they seem to be responding to these demands through sustainability reporting. In this paper, we explore sustainability reporting by third sector organizations (TSOs) in the context of signalling theory; a useful theoretical lens to explore organizational reports as a signal to stakeholders. Using a document analysis, we explore twenty-three TSOs to discover what they are signalling, to whom, and whether different organizations send different messages.

Suggested Citation

  • Ana Simaens & Mieneke Koster, 2013. "Reporting on sustainable operations by third sector organizations: A signalling approach," Public Management Review, Taylor & Francis Journals, vol. 15(7), pages 1040-1062, October.
    • Handle: RePEc:taf:pubmgr:v:15:y:2013:i:7:p:1040-1062
    DOI: 10.1080/14719037.2012.757350
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    Citations

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    Cited by:

    1. Fabrizio Zerbini, 2017. "CSR Initiatives as Market Signals: A Review and Research Agenda," Journal of Business Ethics, Springer, vol. 146(1), pages 1-23, November.
    2. Mara Del Baldo, 2018. "Sustainability and CSR orientation through “Edutainment” in tourism," International Journal of Corporate Social Responsibility, Springer, vol. 3(1), pages 1-14, December.
    3. Syamsuri Rahim & Hasriani Safitra & Aditya Halim Perdana Kusuma Putra, 2024. "Sustainability Report and Financial Performance: Evidence from Mining Companies in Indonesia," International Journal of Energy Economics and Policy, Econjournals, vol. 14(1), pages 673-685, January.
    4. Marcel C. Minutolo & Werner D. Kristjanpoller & John Stakeley, 2019. "Exploring environmental, social, and governance disclosure effects on the S&P 500 financial performance," Business Strategy and the Environment, Wiley Blackwell, vol. 28(6), pages 1083-1095, September.
    5. Afrifa, Godfred Adjapong & Tingbani, Ishmael & Yamoah, Fred & Appiah, Gloria, 2020. "Innovation input, governance and climate change: Evidence from emerging countries," Technological Forecasting and Social Change, Elsevier, vol. 161(C).
    6. Katharina Hetze, 2016. "Effects on the (CSR) Reputation: CSR Reporting Discussed in the Light of Signalling and Stakeholder Perception Theories," Corporate Reputation Review, Palgrave Macmillan, vol. 19(3), pages 281-296, October.
    7. Mieneke Koster & Ana Simaens & Bart Vos, 2019. "The Advocate’s Own Challenges to Behave in a Sustainable Way: An Institutional Analysis of Advocacy NGOs," Journal of Business Ethics, Springer, vol. 157(2), pages 483-501, June.
    8. Ikenna Elias Asogwa & Maria Estela Varua & Peter Humphreys & Rina Datt, 2021. "Understanding Sustainability Reporting in Non-Governmental Organisations: A Systematic Review of Reporting Practices, Drivers, Barriers and Paths for Future Research," Sustainability, MDPI, vol. 13(18), pages 1-26, September.
    9. Fletcher-Brown, Judith & Pereira, Vijay & Nyadzayo, Munyaradzi W., 2018. "Health marketing in an emerging market: The critical role of signaling theory in breast cancer awareness," Journal of Business Research, Elsevier, vol. 86(C), pages 416-434.

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