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...

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...

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...