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Titel
What companies do not disclose about their environmental policy and what institutional pressures may do to respect
Autor(es)
Schlagwort
Corporate social responsibility
Stakeholder engagement
Sustainability development
Environmental policy
Corporate social report
Institutional theory
Biplot
Clasificación UNESCO
5902.08 Política del Medio Ambiente
Fecha de publicación
2020
Verlag
Wiley
Citación
Cubilla‐Montilla, M. I., Galindo‐Villardón, P., Nieto‐Librero, A. B., Vicente Galindo, M. P., & García‐Sánchez, I. M. (2020). What companies do not disclose about their environmental policy and what institutional pressures may do to respect. Corporate Social Responsibility and Environmental Management, 27(3), 1181-1197.https://doi.org/10.1002/csr.1874
Resumen
[EN] The information contained in corporate social responsibility (CSR) reports is a controversial issue, and it has generated an important debate among academics regarding company disclosure strategies. Environmental matters are especially relevant given their impact on sustainable development. The present study has two objectives. The first is to determine which Global Reporting Initiative (GRI) environmental indicators are reported less frequently. The second is to predict the evolution of these indicators in light of the institutional pressures that companies try to resist. Specifically, the study of the environmental dimension of the GRI focusses on an analysis of the following: materials, energy, water, biodiversity, emissions, effluents and waste, products and services, compliance, transport, environmental assessment, and environmental grievance mechanisms. A content analysis of CSR reports from some of the world's largest companies reveals that the indicators least disclosed by companies relate to the environmental aspects of biodiversity. The dissemination of environmental indicators is influenced by normative, mimetic, and (to a lesser extent) coercive pressures. In addition, we observe that mimetic institutional pressures under a national and industrial vision influence the dissemination of environmental information. In terms of cultural dimensions, companies located in long-term, feminine, and collectivist countries tend to disseminate environmental information accordingly.
URI
ISSN
1535-3966
DOI
10.1002/csr.1874
Versión del editor
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