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    Is sustainability reporting becoming institutionalised? The role of an issues-based field

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    Embargoed until 5th November 2016 (1.068Mb)
    Author
    Higgins, C.
    Stubbs, W.
    Milne, M.J.
    Date
    2016
    Permanent Link
    http://hdl.handle.net/10092/11812

    We study companies that do not produce a sustainability report in contexts where institutionalization is assumed. Based on a careful analysis of interaction patterns between non-reporting companies, sustainability interest groups, and peer organisations we find 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. We argue that the issues-based field exerts only weak pressure for sustainability reporting, and that encouraging more firms to report rests on understanding what influences companies to interact more widely to become part of this field.

    Subjects
    Australia
     
    institutional theory
     
    issues-based fields
     
    non-reporters
     
    sustainability reporting
     
    Field of Research::22 - Philosophy and Religious Studies::2201 - Applied Ethics::220102 - Business Ethics
     
    Field of Research::15 - Commerce, Management, Tourism and Services::1501 - Accounting, Auditing and Accountability::150106 - Sustainability Accounting and Reporting
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    • Business and Law: Journal Articles [208]
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