Is Sustainability Reporting Becoming Institutionalised? The Role of an Issues-Based Field

Higgins, Colin; Stubbs, Wendy; Milne, Markus J.

doi:10.1007/s10551-015-2931-7

Cited by 55 publications

(68 citation statements)

References 80 publications

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“…Consequently, corporate practices such as sustainability disclosures are to gain legitimacy (Milne and Gray, 2013). On the contrary, Higgins, Stubbs & Milne (2018) claims otherwise in their study which was based on analysis of interaction trends between non-reporting corporations and other sustainability stakeholders concludes that there are "patterns of discursive and material isomorphism that suggest sustainability reporting is confined to an issues-based field, rather than spreading as an institutionalised practice across the business community" (309).…”

Section: Institutional Theory and Sustainability Reportingmentioning

confidence: 99%

Comparing sustainability disclosures on corporate websites: a case study of Newmont Mining Corporation's plant sites in Ghana

Amoako

Marfo

2018

IJMCS

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Section: Institutional Theory and Sustainability Reportingmentioning

confidence: 99%

Comparing sustainability disclosures on corporate websites: a case study of Newmont Mining Corporation's plant sites in Ghana

Amoako

Marfo

2018

IJMCS

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“…In recent years, empirical studies have provided some evidence for the influence of institutional factors on sustainability reporting. Higgins et al (2018) suggest that sustainability reporting is disseminating in clusters, rather than steadily across all businesses. Clusters may refer to what Ortas et al (2015) label 'individual, organizational, national and transnational actors and agencies'.…”

Section: Sustainability Reporting and Institutional Theorymentioning

confidence: 99%

“…A third strand of empirical studies, rather than focusing on national or organizational factors, concentrates on the specific institutional contexts in which managers operate, known as 'fields'. Higgins et al (2018) describe fields as: '(…) groups and individuals that interact and, by so doing, collectively shape norms and expectations within that context'. Fields include contexts such as industries, strategies or sustainability issues.…”

Section: Sustainability Reporting and Institutional Theorymentioning

confidence: 99%

Human rights reporting under increasing institutional pressure

Hubers¹,

Thijssens²

2020

MAB

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In 2014, the European Union (EU) passed Directive 2014/95/EU (The Directive), requiring Public Interest Entities (PIEs) to disclose specific non-financial information in their annual reports. This study investigates how The Directive influenced sustainability reporting—in particular human rights disclosure—by taking an institutional perspective. This implies that we refrain from viewing The Directive as an isolated event, but rather as a consequence of the ongoing interaction of different forces within the institutional context. Starting from this view, we investigate how human rights disclosure has developed over the years, focussing on the institutional context in which these developments took place. We use a longitudinal research design, using content analysis to observe human rights disclosure in annual and sustainability reports during the 2002–2018 period of the Dutch financial services companies listed on the three most important Dutch stock market indexes. We find that there appears to be an increase in the extensiveness of human rights reporting after the introduction of The Directive, but that these changes in disclosure are better explained by the increasing trend over time than by The Directive itself. Our analysis of 17 years of annual reporting shows a steady linear increase in the extensiveness of human rights disclosure, with no strong deviations during the introduction of The Directive. Notwithstanding an overall increase over the years, the proportion of human rights information in both annual and sustainability reports remains fairly low.

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“…These theories include the theory of political economy, the theory of legitimacy, the theory of beneficiaries, and organizational theory (Noodezh & Moghimi, 2015). The practice of environmental reporting is being actively studied in the works of scientists such as Benlemlih, Shaukat, Qiu, and Trojanowski (2018), Chelli, Durocher, and Fortin, (2018), Crowther, (2017), Haque and Ntim, (2018), Higgins, Stubbs, and Milne, (2018), Lau, Lu, and Liang, (2016), Pucheta Martinez and Gallego, (2018), Schreck and Raithel, (2018).…”

Section: Problem Statementmentioning

confidence: 99%

Standards For Forming Non-Financial Reporting: Practice Of Application In Russia

Arkhipova¹,

Gafurova²,

Potasheva³

2020

European Proceedings of Social and Behavioural Sciences

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Is Sustainability Reporting Becoming Institutionalised? The Role of an Issues-Based Field

Cited by 55 publications

References 80 publications

Comparing sustainability disclosures on corporate websites: a case study of Newmont Mining Corporation's plant sites in Ghana

Comparing sustainability disclosures on corporate websites: a case study of Newmont Mining Corporation's plant sites in Ghana

Human rights reporting under increasing institutional pressure

Standards For Forming Non-Financial Reporting: Practice Of Application In Russia

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