Does the Institutional Environment Affect Sustainability Reporting? Worldwide Evidence
Merve Kılıç Karamahmutoğlu
Abstract:This study aims to analyze the association between the institutional environment and the adoption of Global Reporting Initiative (GRI) guidelines. The research sample covers the largest 500 companies in the world, based on Fortune magazine’s 2020 ranking. A logistic regression is conducted to examine the association between the institutional environment and GRI adoption. The findings reveal that companies from countries with high environmental development and social progress and strong governance are more like… Show more
Set email alert for when this publication receives citations?
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.