General propensity for inter-organizational environmental disclosure imitation
An international perspective
Bibliographic Data
| ID | 19499688 |
|---|---|
| Authors | Luania Gomez Gutierrez (HEC Montréal, corresponding author), Denis Cormier (0000-0003-0107-3618, École des sciences de la gestion, Université du Québec à Montréal, Montréal, Canada), Michel Magnan (0000-0002-5087-852X, Concordia University) |
| Year | 2021 |
| Volume | 28 |
| Issue | 4 |
| Pages | 360-375 |
| Publication date | 2021-05-19 |
| Peer Reviewed | Yes |
| Open Access | No |
| Type | ARTICLE |
| Venue | International Journal of Sustainable Development & World Ecology (JOURNAL) |
| Journal identifiers | ISSN: 1350-4509 • E-ISSN: 1745-2627 |
| Publisher | Informa UK Limited (PUBLISHER • GB) |
| DOI | 10.1080/13504509.2020.1833257 |
| OpenAlex | W3119692200 |
| Language | EN |
| Citations received | 1 |
| References cited | 45 |
This paper examines the determinants of the general propensity toward inter-organizational imitation of environmental disclosure. We approach inter-organizational imitation as the vector for change in similarity within four embedded institutional reference levels, i.e., the international level (across all firms from the six countries), the international industry level, the country level, and the industry level within a country. Our sample comprises firms from six countries, three of which are from countries within the same free-trade agreement and the other from disparate countries not linked by such an agreement. Results show that the uncertainty in a firm’s country is positively linked to environmental disclosure inter-organizational imitation at each reference level. Furthermore, the similarity existing within a reference group and the cultural diversity on corporate boards of the imitating firm are negatively linked to environmental disclosure imitation. Finally, our results show that firms imitate the environmental disclosure of firms from other countries and industries more than those of their own country and industry. These results provide enhance our understanding of institutional contexts’ role in the evolution and diffusion of environmental disclosure practices
Business · Cultural diversity · Economics · Environmental regulation · Imitation · Industrial organization · Institutional theory · Political science · Public economics · Corporate Social Responsibility Reporting · Environmental Sustainability in Business · Management and Organizational Studies · Psychology · Accounting
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The Iron Cage Revisited
The authority of rules in Chile's contentious environmental politics
Institutional Isomorphism Revisited
Approaching adulthood
| Unique citing works | 1 |
|---|---|
| Citations per year | 0.33 |
| Citation span | 2023 - 2023 (1) |
| Citation velocity | historical |
| Highly cited | No |
| Citation types | Neutral: 1 |