Barriers to worldwide institutionalization of social and environmental disclosure
Bibliographic Data
| ID | 19500136 |
|---|---|
| Authors | L Gomez-Gutierrez (Universite de Quebec Montreal Ecole des sciences de la gestion, Accounting, Montreal, Canada, corresponding author), Denis Cormier (0000-0003-0107-3618) |
| Year | 2019 |
| Volume | 26 |
| Issue | 2 |
| Pages | 99-112 |
| Publication date | 2019-02-17 |
| 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 | 10.1080/13504509.2018.1511487 |
| OpenAlex | W2888853588 |
| Language | EN |
| Citations received | 2 |
| References cited | 36 |
This study analyzes how groups of organizations that share their social and environmental information are formed in a similar way to identify barriers to the homogenization of social and environmental disclosure (SED) at the international level. Based on a sample of observations of listed firms from six different countries, results suggest that SED does not homogenize globally, spontaneously, because of cultural and geographical barriers. The institutions of environmental disclosure (ED) and social disclosure (SD) are different, thus forming different organizational fields at the international level. The spoken language is a barrier to the international isomorphism of ED and therefore to its comparability. However, language is a less important barrier to SD. When cultural institutions are weaker or have the same roots as North American institutions, cultural diversity does not stop the homogenization of the SD. Moreover, the ED is more isomorphic/comparable at the global level than SD, while the SD is more isomorphic/comparable at the level of culturally distinguishable subsets than ED
Business · Comparability · Cultural diversity · Demographic economics · Economics · Institutionalisation · Political science · Socioeconomics · Sociology · Corporate Social Responsibility Reporting · Environmental Sustainability in Business · Management and Organizational Studies · Accounting
Institutions and organizations
Toward a Comparative Institutional Analysis
Understanding the Process of Economic Change
Isomorphism, Diffusion and Decoupling
The impact of culture and governance on corporate social reporting
“Implicit” and “Explicit” CSR
Organizational environments
Institutions, Institutional Change and Economic Performance
Early Modernities
On the search for mimetic patterns in environmental disclosure
Law and Finance
The Iron Cage Revisited
Corporate Social Responsibility and institutional theory
Globalization and Commitment in Corporate Social Responsibility
Institutional Isomorphism Revisited
Institutionalized Organizations
| Citations per year | 0.29 |
|---|---|
| Citation span | 2019 - 2024 (6) |
| Highly cited | No |