The DOI matches its Crossref record; 2 of the 2 references it cites were found in a registry or an index.
Determinants of Traditional Sustainability Reporting Versus Integrated Reporting. An Institutionalist Approach
Abstract
The aim of this study is to analyze similarities and differences between companies with traditional sustainability reporting (TSR) and those that publish integrated reports. Based on institutional theory we identify potential determinants of integrated reporting (IR) and test their relevance empirically in a sample of 309 companies. Our analysis shows that IR companies are different from TSR companies with regard to several country‐level determinants. In particular, investor and employment protection laws, the intensity of market coordination and ownership concentration, the level of economic, environmental and social development, the degree of national corporate responsibility and the value system of the country of origin proved to be relevant. Based on these results, both implications for practice and future studies are derived. Copyright © 2011 John Wiley & Sons, Ltd and ERP Environment.
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La Porta, R., Lopez‐de‐Silanes, F., Shleifer, A., & Vishny, R. W. (1998) · Journal of Political Economy · doi:10.1086/250042 · Cited by 18,025
A Survey of Corporate Governance
Shleifer, A., & Vishny, R. W. (1997) · The Journal of Finance · doi:10.1111/j.1540-6261.1997.tb04820.x · Cited by 16,243
Cited by
Buallay, A. (2019) · Management of Environmental Quality: An International Journal · doi:10.1108/meq-12-2017-0149 · Cited by 936
Integrated Reporting and internal mechanisms of change
Stubbs, W., & Higgins, C. (2014) · Accounting, Auditing & Accountability Journal · doi:10.1108/aaaj-03-2013-1279 · Cited by 503
What are the drivers of sustainability reporting? A systematic review
Dienes, D., Sassen, R., & Fischer, J. (2016) · Sustainability Accounting, Management and Policy Journal · doi:10.1108/sampj-08-2014-0050 · Cited by 441
Integrated reporting: background, measurement issues, approaches and an agenda for future research
de Villiers, C., Venter, E. R., & Hsiao, P. K. (2017) · Accounting & Finance · doi:10.1111/acfi.12246 · Cited by 401
Velte, P., & Stawinoga, M. (2017) · Journal of Management Control · doi:10.1007/s00187-016-0235-4 · Cited by 316
Metadata
- Authors
- Jensen, J. C., & Berg, N.
- Venue
- Business Strategy and the Environment
- Publisher
- Wiley
- Published
- 2011-11-18
- Volume
- 21
- Issue
- 5
- Pages
- 299-316
- ISSN
- 0964-4733 (ISSN-L)
- 1099-0836
- OpenAlex
- W1739227494
- Cited by
- 581
- References
- 2
- FWCI
- 23.33
- Type
- journal article
- Language
- en
- Open access
- closed
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