Journal ArticleDOI
Environmental disclosure quality in large German companies: Economic incentives, public pressures or institutional conditions?
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TLDR
In this paper, the authors identify determinants of corporate environmental disclosure using multi-theoretical lenses that rely on economic incentives, public pressures and institutional theory, focusing on large firms from a continental Europe country, Germany, with a distinct legal and regulatory context and where environmental concerns are especially acute.Abstract:
Investors and stakeholders in continental Europe are becoming increasingly concerned about corporate environmental policies. As a result, many firms are voluntarily increasing the extent of their environmental disclosure in their annual report. While mostly unregulated, corporate environmental disclosure does have potential economic significance considering the scarcity of alternative information sources. The purpose of this study is to identify determinants of corporate environmental disclosure using multi-theoretical lenses that rely on economic incentives, public pressures and institutional theory. The study focuses on large firms from a continental Europe country, Germany, with a distinct legal and regulatory context and where environmental concerns are especially acute. Results show that Risk, Ownership, Fixed Assets Age, Firm Size as well as routine determine the level of environmental disclosure by German firms in a given year. Moreover, consistent with institutional theory, results sugge...read more
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The iron cage revisited: Institutional isomorphism and collective rationality in organizational fields (Chinese Translation)
Paul DiMaggio,Walter W. Powell +1 more
TL;DR: In this article, the authors argue that rational actors make their organizations increasingly similar as they try to change them, and describe three isomorphic processes-coercive, mimetic, and normative.
Journal ArticleDOI
Determinants of Corporate Social Responsibility Disclosure Ratings by Spanish Listed Firms
TL;DR: In this paper, the authors analyze whether a number of firm and industry characteristics, as well as media exposure, are potential determinants of corporate social responsibility disclosure practices by Spanish listed firms.
Posted Content
Assurance on Sustainability Reports: An International Comparison
TL;DR: In this paper, the authors use sequential logit analysis to identify the factors associated with the decision to voluntarily purchase assurance and the choice of assurance provider, and find that companies operating in stakeholder orientated countries are more likely to choose the auditing profession as an assurer.
Journal ArticleDOI
Assurance on sustainability reports: an international comparison
TL;DR: In this article, the authors use sequential logit analysis to identify the factors associated with the decision to voluntarily purchase assurance and the choice of assurance provider and hypothesize that a company's need to enhance credibility through assurance and choice of an assurance provider will be a function of company, industry, and country-related factors.
Journal ArticleDOI
Factors Influencing Social Responsibility Disclosure by Portuguese Companies
TL;DR: In this article, the authors compared the Internet (corporate web pages) and annual reports as media of social responsibility disclosure (SRD) and analyzed what influences disclosure and found that a theoretical framework combining legitimacy theory and a resource-based perspective provides an explanatory basis for SRD by Portuguese listed companies.
References
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Journal ArticleDOI
Multivariate Data Analysis
TL;DR: In this paper, a six-step framework for organizing and discussing multivariate data analysis techniques with flowcharts for each is presented, focusing on the use of each technique, rather than its mathematical derivation.
Book ChapterDOI
The iron cage revisited institutional isomorphism and collective rationality in organizational fields
Paul DiMaggio,Walter W. Powell +1 more
TL;DR: In this paper, the authors argue that rational actors make their organizations increasingly similar as they try to change them, and describe three isomorphic processes-coercive, mimetic, and normative.
Journal ArticleDOI
Institutionalized Organizations: Formal Structure as Myth and Ceremony
John W. Meyer,Brian Rowan +1 more
TL;DR: Many formal organizational structures arise as reflections of rationalized institutional rules as discussed by the authors, and the elaboration of such rules in modern states and societies accounts in part for the expansion and i...
Posted Content
An Evolutionary Theory of Economic Change
TL;DR: In this paper, the authors developed an evolutionary theory of the capabilities and behavior of business firms operating in a market environment, including both general discussion and the manipulation of specific simulation models consistent with that theory.
Journal ArticleDOI
Multivariate Data Analysis
TL;DR: This book deals with probability distributions, discrete and continuous densities, distribution functions, bivariate distributions, means, variances, covariance, correlation, and some random process material.
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