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Purpose – The purpose of this paper is to shed further light on how corporate environmental disclosures are used to respond to institutional pressures stemming from the social context. Design/methodology/approach – Interpretive textual analysis is applied to discuss how the environmental...
Persistent link: https://www.econbiz.de/10014641224
Purpose Voluntary corporate social responsibility reporting has developed into an everyday activity for many commercial organizations, and scholarly interest in these practices continues to increase. This paper focusses on one subset of these disclosures, namely the figures relating to...
Persistent link: https://www.econbiz.de/10014642007
Purpose – The study seeks to add to the understanding of the diffusion and decline of environmental reporting practices. Design/methodology/approach – Semi-structured interviews and municipal water utility publications are analysed to identify factors which have influenced the diffusion and...
Persistent link: https://www.econbiz.de/10014642158
Purpose The purpose of this paper is to analyze the dynamics and transformative potential associated with counter accounts. It explores how counter-accountants’ attempts to rearticulate animal production result in their own identity becoming constructed during the conflict setting and how this...
Persistent link: https://www.econbiz.de/10014642777
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Sustainability discourse is becoming ubiquitous. Still, a significant gap persists between corporate sustainability talk and practice. Prior research on corporate sustainability reporting has relied primarily on two competing theoretical framings, signaling theory and legitimacy theory, which...
Persistent link: https://www.econbiz.de/10011191180
This article investigates the dynamics of benchmarking in municipal water utilities. The authors explain how a voluntary project developed the characteristics of compulsory benchmarking. While the first adopters of benchmarking sought efficiency gains, later adoptions have mainly been driven by...
Persistent link: https://www.econbiz.de/10010825311