scholarly journals Institutional logics and practice variations in sustainability reporting: evidence from an emerging field

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Zeeshan Mahmood ◽  
Shahzad Uddin
Keyword(s):  
Sustainability Reporting ◽  
Institutional Logics ◽  
Practice Variation ◽  
Theoretical Explanation ◽  
Organizational Level ◽  
Structured Interviews ◽  
Content Type ◽  
Social Actors ◽  
Reporting Practices ◽  
Practice Variations

PurposeThis paper aims to deepen the understanding of logics and practice variation in sustainability reporting in an emerging field.Design/methodology/approachThis paper adopts the institutional logics perspective and its conceptualization of society as an inter-institutional system as a theoretical lens to understand reasons for the presence of and variation in sustainability reporting. The empirical findings are based on analysis of 28 semi-structured interviews with significant social actors, and extensive documentary evidence focusing on eight companies pioneering sustainability reporting in Pakistan.FindingsThis paper confirms the presence of multiple co-existing logics in sustainability practices and lack of a dominant logic. Sustainability reporting practices are underpinned by a combination of market and corporate (business logics), state (regulatory logics), professional (transparency logics) and community (responsibility logics) institutional orders. It is argued that institutional heterogeneity (variations in logics) drives the diversity of motivations for and variations in sustainability reporting practices.Research limitations/implicationsThe paper offers a deeper theoretical explanation of how various logics dominate sustainability reporting in a field where the institutionalization of practice is in its infancy.Practical implicationsUnderstanding the conditions that influence the logics of corporate decision-makers will provide new insights into what motivates firms to engage in sustainability reporting. A broader understanding of sustainability reporting in emerging fields will foster its intended use to increase transparency, accountability and sustainability performance.Originality/valueThis paper contributes to relatively scarce but growing empirical research on emerging fields. Its major contribution lies in its focus on how multiple and conflicting institutional logics are instantiated at the organizational level, leading to wide practice variations, especially in an emerging field. In doing so, it advances the institutional logics debate on practice variations within the accounting literature.

How do public companies respond to national challenges through sustainability reporting? – The case of Sri Lanka

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Dinithi Dissanayake ◽  
Carol A. Tilt ◽  
Wei Qian
Keyword(s):  
Sri Lanka ◽  
Developing Country ◽  
National Level ◽  
National Development ◽  
Sustainability Reporting ◽  
Annual Reports ◽  
Structured Interviews ◽  
Content Type ◽  
Integrative Social Contracts Theory ◽  
Reporting Practices

Purpose The purpose of this paper is to explore how sustainability reporting is shaped by the global influences and particular national context where businesses operate. Design/methodology/approach The paper uses both content analysis of published sustainability information and semi-structured interviews with corporate managers to explore how sustainability reporting is used to address unique social and environmental challenges in a developing country – Sri Lanka. The use of integrative social contracts theory in investigating sustainability reporting offers novel insights into understanding the drivers for sustainability reporting practices in this particular country. Findings The findings reveal that managers’ perceptions about usefulness of sustainability reporting, local contextual challenges and global norms influence the extent to which companies engage in sustainability reporting and the nature of sustainability information reported. In particular, Sri Lankan company managers strive to undertake sustainability projects that are beneficial not only to their companies but also to the development of the country. However, while company managers in Sri Lanka are keen to undertake sustainability reporting, they face different tensions/expectations between global expectations and local contextual factors when undertaking sustainability projects and reporting. This is also showcased in what is ultimately reported in company annual reports, where some aspects of sustainability, e.g. social, tend to focus more on addressing local concerns whereas other disclosures are on issues that may be relevant across many contexts. Research limitations/implications Important insights for government and other regulatory authorities can be drawn from the findings of this study. By capitalising on the strong sense of moral duty felt by company managers, policymakers can involve the business sector more to mitigate the social and environmental issues prevalent in Sri Lanka. The findings can also be used by other developing countries to enable pathways to engage with the corporate sector to contribute to national development agendas through their sustainability initiatives and projects. Originality/value While the usual understanding of developing country’s company managers is that they try to follow global trends, in Sri Lanka, this research shows how managers are trying to align their responsibilities at a national level with global principles regarding sustainability reporting. Therefore, this paper highlights how both hypernorms and microsocial rules can interact to define how company managers undertake sustainability reporting in a developing country.

Barriers for sustainability reporting: evidence from Indo-Pacific region

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Dinithi Dissanayake ◽  
Sanjaya Kuruppu ◽  
Wei Qian ◽  
Carol Tilt
Keyword(s):  
Group Dynamics ◽  
Sustainability Reporting ◽  
Listed Companies ◽  
Pacific Region ◽  
Structured Interviews ◽  
Content Type ◽  
Reporting Practices ◽  
Country Level ◽  
To Come ◽  
Set Up

Purpose The purpose of this paper is to provide insights into the barriers for sustainability reporting practices in five different countries in the Indo-Pacific region. Design/methodology/approach This paper uses surveys and semi-structured interviews to explore the main barriers faced by the managers of listed companies in undertaking sustainability reporting. Findings The findings of the study reveal that the main barriers for sustainability reporting are attributable to lack of knowledge and understanding, additional cost involved, time constraints, lack of awareness and education in sustainability reporting and a lack of initiatives from government. These vary between three groups of countries: those with more developed reporting, those with less developed reporting and those with strong cultural constraints to reporting. Research limitations/implications This study adapts Lewin’s field theory and three-step model of change to be applied to group dynamics at a broader country level rather than at an organisational level. Practical implications The barriers identified in this paper are important for reporting companies to come up with strategies to mitigate existing barriers and for regulatory authorities to provide subsidies and other incentives to supplement the efforts of these listed companies. Also, non-reporting companies could use the findings as a measure of cautiousness to set up the necessary processes to have a smooth sustainability reporting process in their companies. Originality/value This is one of the few studies that explore the barriers for sustainability reporting in five countries in the Indo-Pacific region.

The local government accountants’ perspective on sustainability

2015 ◽  
Vol 6 (2) ◽  
pp. 267-287 ◽  
Author(s):  
Belinda Williams
Keyword(s):  
Local Government ◽  
Mail Survey ◽  
Sustainability Reporting ◽  
Structured Interviews ◽  
Content Type ◽  
Level Of Involvement ◽  
Reporting Practices ◽  
Government Sector ◽  
Reporting Process ◽  
Potential Factors

Purpose – This paper aims to focus on the local government accountants’ perspective towards their current and potential role in the sustainability reporting process and to explore potential factors influencing the further development of their role. Design/methodology/approach – A mail survey approach was adopted across local government organisations with a deeper analysis provided through semi-structured interviews. Findings – Findings indicate that accountants are supportive of involvement in sustainability reporting, but their actual level differs significantly from the level of involvement they believe they should have, pointing to the existence of an execution gap. Potential factors are investigated, highlighting the limited integration of sustainability beyond the organisational level, the lack of understanding of sustainability by accountants and the current need for further up-skilling by accountants. Research limitations/implications – The study enhances understanding of the accountant’s perception towards sustainability reporting practices within the public sector, with particular focus on local government. Originality/value – This is an exploratory study examining an area of accounting in local government in which there are few others. It seeks to contribute to the literature by exploring and examining the accountant’s perception towards sustainable development and their current and future prospects in the reporting process in the local government sector in Australia.

scholarly journals Practice variation in Big-4 transparency reports

2018 ◽  
Vol 31 (1) ◽  
pp. 261-285 ◽  
Author(s):  
Sakshi Girdhar ◽  
Kim K. Jeppesen
Keyword(s):  
Institutional Environment ◽  
Practice Variation ◽  
Research Approach ◽  
Structured Interviews ◽  
Accounting Firms ◽  
Content Type ◽  
Reporting Practices ◽  
Big 4 ◽  
National Differences ◽  
Study Results

Purpose The purpose of this paper is to examine the transparency reports published by the Big-4 public accounting firms in the UK, Germany and Denmark to understand the determinants of their content within the networks of big accounting firms. Design/methodology/approach The study draws on a qualitative research approach, in which the content of transparency reports is analyzed and semi-structured interviews are conducted with key people from the Big-4 firms who are responsible for developing the transparency reports. Findings The findings show that the content of transparency reports is inconsistent and the transparency reporting practice is not uniform within the Big-4 networks. Differences were found in the way in which the transparency reporting practices are coordinated globally by the respective central governing bodies of the Big-4. The content of the transparency reports is particularly influenced by the national institutional environment in which the Big-4 member firms operate, thus leading them to introduce practice variation and resulting in cross-national differences. Practical implications The study results have important implications for standard setters, regulators and practitioners, as the research provides insights into the variation taking place within the common regulatory frame. Originality/value This is the first study to analyze how transparency reporting practices are developed within the networks of Big-4 firms, thereby influencing the content of transparency reports.

Corporate sustainability reporting in Japanese multinational enterprises: a threat to local legitimacy or an opportunity lost for corporate sustainability practices?

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Masayoshi Ike ◽  
Jerome Denis Donovan ◽  
Cheree Topple ◽  
Eryadi Kordi Masli
Keyword(s):  
Multinational Enterprises ◽  
Corporate Sustainability ◽  
Sustainability Reporting ◽  
Internal Communication ◽  
Structured Interviews ◽  
Host Countries ◽  
Content Type ◽  
The Sustainable Development ◽  
Novel Approach ◽  
Responsible Consumption

Purpose This paper aims to investigate whether Japanese manufacturing multinational enterprises (MNEs) maintain local legitimacy in their host countries through adequate informing of local stakeholders with targeted corporate sustainability (CS) reporting. Design/methodology/approach The paper first identified specific CS activities that were considered important in four Association of Southeast Asian Nations host countries, through semi-structured interviews with 58 participants of 16 Japanese manufacturing MNEs. The degree of establishment of local legitimacy was then measured through the number of references made to these CS activities and other activities specific to the respective host countries in the CS reports of the MNEs across a five-year period. Findings The majority of MNEs in the sample were under-reporting items of specific interest to localhost country stakeholders potentially undermining the MNEs’ image. There were found to be differences on the topics published in CS reports compared to those mentioned in the interviews indicating potential issues with regard to internal communication between the subsidiary and headquarters offices. Originality/value A novel approach is taken to investigate the degree of local legitimacy established by MNEs through comparing the contents of interviews held at subsidiaries with their respective CS reports. This paper highlights the importance of considering MNE subsidiaries when addressing Target 12.6 of the Sustainable Development Goal 12: responsible consumption and production.

Sustainability reporting in justice systems: a comparative research in two European countries

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Floriana Fusco ◽  
Renato Civitillo ◽  
Paolo Ricci ◽  
Sylwia Morawska ◽  
Katarzyna Pustułka ◽  
...  
Keyword(s):  
Online Survey ◽  
Sustainability Reporting ◽  
European Countries ◽  
Comparative Approach ◽  
Political Debate ◽  
Content Type ◽  
Reporting Practices ◽  
Wide Range ◽  
Current Practices ◽  
Judicial Systems

Purpose That on accountability in public organizations is quite an old debate. Its introduction in judicial systems is, however, still viewed with some suspicion, due to its potential trade-off with independence and impartiality. Nevertheless, the need to respond to the demands for greater transparency and accountability has also pushed judicial organizations to establish a dialogue with a wide range of subjects. This study aims to explore the understanding and the current practices of sustainability reporting currently in place in judicial systems. Design/methodology/approach The study adopts a comparative approach, conducting an online survey in two European countries (Italy and Poland). The survey was built around the research questions and literature and administered between February and March 2020. Specifically, 804 courts were involved, of which 430 are in Italy and 374 in Poland. Findings Findings show that the current practices are still not widespread and there is still a lack of understanding of what sustainability reporting is, and therefore, of what its potential usefulness within the courts could be. Moreover, many differences between the two countries are pointed out, so it is possible to assume that the different cultural and institutional settings influence sustainability reporting practices. Finally, some interesting implications for policymakers are provided. Originality/value Judicial organizations are still poorly investigated in the literature, despite being at the center of a wide public and political debate. Moreover, the international comparative perspective adopted constitutes a further aspect of novelty.

scholarly journals Organizational adaptation to climate change: learning to anticipate energy disruptions

2017 ◽  
Vol 9 (5) ◽  
pp. 645-665 ◽  
Author(s):  
Renato J. Orsato ◽  
Simone R. Barakat ◽  
José Guilherme F. de Campos
Keyword(s):  
Climate Change ◽  
Organizational Adaptation ◽  
Organizational Level ◽  
Traditional Learning ◽  
Structured Interviews ◽  
Adaptation To Climate Change ◽  
Content Type ◽  
Double Loop Learning ◽  
Private And Public ◽  
New Forms Of Learning

Purpose This paper aims to investigate how organizational learning (OL) affects the development of anticipatory adaptation to climate change in companies. Because the need to learn increases in circumstances of greater uncertainty such as the case of climate change, one of the processes that can explain different levels of anticipatory adaptation to climate change (AACC) by companies is OL. Design/methodology/approach The research uses a case study design. Following the procedures of qualitative sampling, an exemplary case of organizational adaptation to climate change in a sector that is extremely affected by the impacts of weather events was chosen. Empirical data collection includes semi-structured interviews and the collection of private and public documents. Such data were analyzed through thematic analysis. Findings The process of OL for anticipatory adaptation to climate change presents substantial differences from the traditional OL process presented by the specialized literature. In particular, the concepts of single- and double-loop learning were challenging to fit into the learning processes required for AACC. Originality/value Organizations have historically been working towards the adaption to external unforeseen events, but anticipatory adaptation to climate change presents new challenges and requires new forms of learning. Previous research has examined the interplay between learning and climate change adaptation, especially at the inter-organizational level. By developing research at the organizational level, this paper addresses a gap in the literature and shows that the required learning to adapt to climate change differs from the traditional learning, described in the management literature.

Institutional work and the interplay of stability and change in public budgeting reform: the case of public universities in Iran

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Farzaneh Jalali Aliabadi ◽  
Muhammad Bilal Farooq ◽  
Umesh Sharma ◽  
Dessalegn Getie Mihret
Keyword(s):  
Public Sector ◽  
Public Universities ◽  
Moral Foundations ◽  
Public Budgeting ◽  
Structured Interviews ◽  
Institutional Work ◽  
Content Type ◽  
Social Actors ◽  
Setting Process ◽  
The Impact

PurposeThe purpose of this study is to understand the efforts of key social actors in influencing the reform of Iranian public universities budgeting system, from incremental to performance-based budgeting (PBB), the tensions that arose as competing efforts of institutional change were undertaken, and ultimately the impact of these efforts on the extent to which the Iranian government transitioned to a system of PBB in public universities.Design/methodology/approachData comprises of semi-structured interviews with managers and experts involved in the budget setting process and an analysis of budgetary policy documents, reports and archival material such as legislation. An institutional work lens is employed to interpret the findings.FindingsWhile actors advocating the change were engaged in institutional work directed at disrupting the old budgetary rules by disassociating the rules moral foundations and creating new budgetary rules (through new legislation), universities undertook subtle resistance by engaging in extended evaluation of the new proposed PBB rules thereby maintaining the old budgetary rules. The reforms undertaken to introduce PBB in Iranian universities achieved minimal success whereby incremental budgeting continued to constitute by far a larger percentage of the budget allocation formula for university budgets. This finding illustrates change and continuity in university budgetary systems resulting from institutional work of actors competing to control the basis of resource allocation under the proposed PBB system by proposing contradicting models.Practical implicationsThe findings highlight the importance of understanding the interplay of institutional work undertaken by competing social actors as they seek to advance their goals in shaping budgetary reforms in the public-sector. Such an understanding may inform policy makers who intend to introduce major reforms in public-sector budgeting approaches.Originality/valueUnlike prior studies that largely focused on how organization-level budgeting practices responded to changes in public budgeting rules (i.e. at the site of implementation of the rules), this paper highlights how strategies of change and resistance are played out at the site of setting budgetary norms.

scholarly journals The state of business sustainability reporting in sub-Saharan Africa: an agenda for policy and practice

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Carol A. Tilt ◽  
Wei Qian ◽  
Sanjaya Kuruppu ◽  
Dinithi Dissanayake
Keyword(s):  
Sustainability Reporting ◽  
New Institutional Economics ◽  
The State ◽  
Data Availability ◽  
Policy Implications ◽  
Sub Saharan Africa ◽  
African Countries ◽  
Content Type ◽  
Reporting Practices ◽  
Sub Saharan

Purpose Developing countries experience their own social, political and environmental issues, but surprisingly limited papers have examined sustainability reporting in these regions, notably in sub-Saharan Africa. To fill this gap and understand the state of sustainability reporting in sub-Saharan Africa, this paper aims to investigate the current state of reporting, identifies the major motivations and barriers for reporting and suggests an agenda of future issues that need to be considered by firms, policymakers and academics. Design/methodology/approach This paper includes analysis of reporting practices in 48 sub-Saharan African countries using the lens of New Institutional Economics. It comprises three phases of data collection and analysis: presentation of overall reporting data collected and provided by Global Reporting Initiative (GRI). analysis of stand-alone sustainability reports using qualitative data analysis and interviews with key report producers. Findings The analysis identifies key issues that companies in selected sub-Saharan African countries are grappling within their contexts. There are significant barriers to reporting but institutional mechanisms, such as voluntary reporting frameworks, provide an important bridge between embedding informal norms and changes to regulatory requirements. These are important for the development of better governance and accountability mechanisms. Research limitations/implications Findings have important implications for policymakers and institutions such as GRI in terms of regulation, outreach and localised training. More broadly, global bodies such as GRI and IIRC in a developing country context may require more local knowledge and support. Limitations include limited data availability, particularly for interviews, which means that these results are preliminary and provide a basis for further work. Practical implications The findings of this paper contribute to the knowledge of sustainability reporting in this region, and provide some policy implications for firms, governments and regulators. Originality/value This paper is one of only a handful looking at the emerging phenomenon of sustainability reporting in sub-Saharan African countries.

Exploring the rationale for integrated report assurance

2019 ◽  
Vol 32 (6) ◽  
pp. 1826-1854 ◽  
Author(s):  
Warren Maroun
Keyword(s):  
Quantitative Research ◽  
Sustainability Reporting ◽  
Organisational Change ◽  
Integrated Reporting ◽  
Governance System ◽  
Content Type ◽  
Reporting Practices ◽  
The Status ◽  
Perceived Relevance

Purpose The purpose of this paper is to examine why companies assure some of the information found in their integrated reports, possible changes required to existing assurance practices and the motivation for either seeking to expand current technologies of assurance or to maintain the status quo. Design/methodology/approach The research is exploratory/interpretive. Data are collected from detailed interviews with preparers and assurance experts. Framing theory provides the data analysis framework. Findings Three broad views on assurance are identified. An expectation management perspective focusses on the role of assurance as a legitimisation tool and requires no changes to existing assurance standards. A value-adding perspective emphasises the role of assurance in improving the usefulness of information being reported to stakeholders and its function as part of a broader corporate governance system. This can evolve into a change-potential outlook in terms of which assurance is used to promote positive organisational change, something which may require the development of new standards/guidelines for assuring integrated reports. Research limitations/implications Only preparers and assurance experts are engaged to explore the rationale for seeking to have parts of an integrated report assured. The views of the broader stakeholder community are not taken into account. The study is also limited to a single jurisdiction where integrated reporting practices are relatively well established. Practical implications Assurance of non-financial information cannot be understood only in terms of broad drivers such as firm size, environmental impact or listing status. It is inextricably linked with the perceived relevance of integrated (or sustainability) reporting and the value which assurance provides to an organisation and its stakeholders. Originality/value The study complements the mainly quantitative research on determinants of assurance of environmental or social disclosures. It is one of the few to provide primary evidence on the reasons for having these types of disclosures assured and how this informs the need for changes to existing assurance practices. The paper is also one of the first to deal with the assurance of environmental or social information in an integrated reporting context.

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