Defensive Responses to Strategic Sustainability Paradoxes: Have Your Coke and Drink It Too! |
| |
Authors: | Kirsti Iivonen |
| |
Institution: | 1.Deakin Business School,Deakin University,Melbourne,Australia;2.School of Social Science,Monash University,Melbourne,Australia;3.Department of Accounting and Information Systems,University of Canterbury,Christchurch,New Zealand |
| |
Abstract: | We study companies that do not produce a sustainability report in contexts where institutionalisation is assumed. Based on a careful analysis of interaction patterns between non-reporting companies, sustainability interest groups, and peer organisations, we find patterns of discursive and material isomorphism that suggest sustainability reporting is confined to an issues-based field, rather than spreading as an institutionalised practice across the business community. We argue that the issues-based field exerts only weak pressure for sustainability reporting, and that encouraging more firms to report rests on understanding what influences companies to interact more widely to become part of this field. |
| |
Keywords: | |
本文献已被 SpringerLink 等数据库收录! |
|