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Initiating sustainable development reporting

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Initiating sustainable development reporting. / Bebbington, Jan; Higgins, Colin A.; Frame, Bob.
In: Accounting, Auditing and Accountability Journal, Vol. 22, No. 4, 08.05.2009, p. 588-625.

Research output: Contribution to Journal/Magazine › Journal article › peer-review

Harvard

Bebbington, J, Higgins, CA & Frame, B 2009, 'Initiating sustainable development reporting', Accounting, Auditing and Accountability Journal, vol. 22, no. 4, pp. 588-625. https://doi.org/10.1108/09513570910955452

APA

Bebbington, J., Higgins, C. A., & Frame, B. (2009). Initiating sustainable development reporting. Accounting, Auditing and Accountability Journal, 22(4), 588-625. https://doi.org/10.1108/09513570910955452

Vancouver

Bebbington J, Higgins CA, Frame B. Initiating sustainable development reporting. Accounting, Auditing and Accountability Journal. 2009 May 8;22(4):588-625. doi: 10.1108/09513570910955452

Author

Bebbington, Jan ; Higgins, Colin A. ; Frame, Bob. / Initiating sustainable development reporting. In: Accounting, Auditing and Accountability Journal. 2009 ; Vol. 22, No. 4. pp. 588-625.

Bibtex

@article{dad0cbc4b8014cefb822628f9e0e4f6d,
title = "Initiating sustainable development reporting",
abstract = "Purpose – The purpose of this paper is to document organizations{\textquoteright} self descriptions of why they initiated sustainable development (SD) reporting and explore these explanations using an institutional theory framework.Design/methodology/approach – Constructs organizational narratives from semi-structured in-depth interviews with reporting champions who participated in an SD reporting workshop series. The narratives are analysed using institutional theory to explore how regulatory, normative and cognitive institutions combine with organizational dynamics to influence SD reporting activity. Findings – For these particular organizations, choosing to engage in reporting appears not to be a rational choice. Rather reporting is initiated because it has come to be an accepted part of pursuing a differentiation strategy, it offers some contribution to existing business challenges, and organizations value the rewards it offers. This rationale constitutes a cognitive mechanism within institutional theory. Originality/value – The paper provides useful information on initiating sustainable development reporting based on organizations{\textquoteright} self descriptions.",
keywords = "Corporate social responsibility, Sustainable development, Narratives, New Zealand",
author = "Jan Bebbington and Higgins, {Colin A.} and Bob Frame",
year = "2009",
month = may,
day = "8",
doi = "10.1108/09513570910955452",
language = "English",
volume = "22",
pages = "588--625",
journal = "Accounting, Auditing and Accountability Journal",
issn = "0951-3574",
publisher = "Emerald Group Publishing Ltd.",
number = "4",

}

RIS

TY - JOUR

T1 - Initiating sustainable development reporting

AU - Bebbington, Jan

AU - Higgins, Colin A.

AU - Frame, Bob

PY - 2009/5/8

Y1 - 2009/5/8

N2 - Purpose – The purpose of this paper is to document organizations’ self descriptions of why they initiated sustainable development (SD) reporting and explore these explanations using an institutional theory framework.Design/methodology/approach – Constructs organizational narratives from semi-structured in-depth interviews with reporting champions who participated in an SD reporting workshop series. The narratives are analysed using institutional theory to explore how regulatory, normative and cognitive institutions combine with organizational dynamics to influence SD reporting activity. Findings – For these particular organizations, choosing to engage in reporting appears not to be a rational choice. Rather reporting is initiated because it has come to be an accepted part of pursuing a differentiation strategy, it offers some contribution to existing business challenges, and organizations value the rewards it offers. This rationale constitutes a cognitive mechanism within institutional theory. Originality/value – The paper provides useful information on initiating sustainable development reporting based on organizations’ self descriptions.

AB - Purpose – The purpose of this paper is to document organizations’ self descriptions of why they initiated sustainable development (SD) reporting and explore these explanations using an institutional theory framework.Design/methodology/approach – Constructs organizational narratives from semi-structured in-depth interviews with reporting champions who participated in an SD reporting workshop series. The narratives are analysed using institutional theory to explore how regulatory, normative and cognitive institutions combine with organizational dynamics to influence SD reporting activity. Findings – For these particular organizations, choosing to engage in reporting appears not to be a rational choice. Rather reporting is initiated because it has come to be an accepted part of pursuing a differentiation strategy, it offers some contribution to existing business challenges, and organizations value the rewards it offers. This rationale constitutes a cognitive mechanism within institutional theory. Originality/value – The paper provides useful information on initiating sustainable development reporting based on organizations’ self descriptions.

KW - Corporate social responsibility

KW - Sustainable development

KW - Narratives

KW - New Zealand

U2 - 10.1108/09513570910955452

DO - 10.1108/09513570910955452

M3 - Journal article

VL - 22

SP - 588

EP - 625

JO - Accounting, Auditing and Accountability Journal

JF - Accounting, Auditing and Accountability Journal

SN - 0951-3574

IS - 4

ER -