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dc.contributor.authorHerold, David
dc.date.accessioned2019-05-29T12:40:43Z
dc.date.available2019-05-29T12:40:43Z
dc.date.issued2018
dc.identifier.issn2520-6303
dc.identifier.doi10.14254/jems.2018.3-2.1
dc.identifier.urihttp://hdl.handle.net/10072/381640
dc.description.abstractIn response to the global challenge of climate change, companies increasingly disclose sustainability-related information in form of sustainability reports. These reports, however, vary significantly due to multiple institutional and stakeholder pressures. From an academic perspective, institutional theory links these different outcomes to the influences of competing institutional logics on the field-level, representing institutional complexity on the field-level which is characterised by multiple demands from different stakeholders. Although current literature acknowledges that stakeholder may affect institutional logics, it is limited to categorise stakeholder influences on the firm-level, lacking conceptual clarity. Based on institutional and stakeholder constructs, this paper demonstrates that institutional and stakeholder theory provide, on different levels, a theoretical foundation to examine the influences on sustainability reporting. Various constructs of stakeholder theory and institutional fields as well as their limitations and further classification concepts are identified and discussed. This paper thereby advances the understanding between field-level pressures and firm-level agency and demonstrate that both theories can complement each other when examining the influences on sustainability reporting.
dc.description.peerreviewedYes
dc.languageEnglish
dc.language.isoeng
dc.publisherScientific Publishing House Centre of Sociological Research
dc.publisher.placePoland
dc.relation.ispartofpagefrom6
dc.relation.ispartofpageto19
dc.relation.ispartofissue2
dc.relation.ispartofjournalEconomics, Management and Sustainability
dc.relation.ispartofvolume3
dc.subject.fieldofresearchCorporate Governance and Stakeholder Engagement
dc.subject.fieldofresearchcode150303
dc.titleDemystifying the link between institutional theory and stakeholder theory in sustainability reporting
dc.typeJournal article
dc.type.descriptionC1 - Articles
dc.type.codeC - Journal Articles
dc.description.versionVersion of Record (VoR)
gro.rights.copyright© 2016-2018, Economics, Management and Sustainability. All rights reserved. This open access article is distributed under a Creative Commons Attribution (CC-BY) 4.0 license.
gro.hasfulltextFull Text
gro.griffith.authorHerold, David M.


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