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

We study companies that do not produce a sustainability report in contexts where institutionalisation 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 i...

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Bibliographic Details
Authors: Higgins, Colin (Author) ; Stubbs, Wendy (Author) ; Milne, Markus (Author)
Format: Electronic Article
Language:English
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Published: Springer Science + Business Media B. V 2018
In: Journal of business ethics
Year: 2018, Volume: 147, Issue: 2, Pages: 309-326
Further subjects:B Institutional Theory
B Issues-based fields
B Non-reporters
B Sustainability reporting
B Australia
Online Access: Volltext (lizenzpflichtig)

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