业务
企业社会责任
环境报告
持续性
会计
规范性
规范的社会影响
集体主义
环境资源管理
公共关系
政治学
经济
个人主义
生态学
生物
法学
作者
Mitzi Cubilla‐Montilla,Purificación Galindo‐Villardón,Ana Belén Nieto Librero,Purificación Vicente‐Galindo,Isabel‐María García‐Sánchez
摘要
Abstract The information contained in corporate social responsibility (CSR) reports is a controversial issue, and it has generated an important debate among academics regarding company disclosure strategies. Environmental matters are especially relevant given their impact on sustainable development. The present study has two objectives. The first is to determine which Global Reporting Initiative (GRI) environmental indicators are reported less frequently. The second is to predict the evolution of these indicators in light of the institutional pressures that companies try to resist. Specifically, the study of the environmental dimension of the GRI focusses on an analysis of the following: materials, energy, water, biodiversity, emissions, effluents and waste, products and services, compliance, transport, environmental assessment, and environmental grievance mechanisms. A content analysis of CSR reports from some of the world's largest companies reveals that the indicators least disclosed by companies relate to the environmental aspects of biodiversity. The dissemination of environmental indicators is influenced by normative, mimetic, and (to a lesser extent) coercive pressures. In addition, we observe that mimetic institutional pressures under a national and industrial vision influence the dissemination of environmental information. In terms of cultural dimensions, companies located in long‐term, feminine, and collectivist countries tend to disseminate environmental information accordingly.
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