| Implementing Sustainability Reporting （SR）： （Neo-） Institutional Theory Insights in the Analysis of the SGR Group,Italy and CityGas,Bulgaria |
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| 作者姓名： | Maria-Gabriella Baldarelli ;Del Baldo ;Ninel Nesheva-Kiosseva |
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| 作者单位： | [1]University of Bologna, Bologna, Italy Mara; [2]University of Urbino "Carlo Bo", Urbino, Italy; [3]New Bulgarian University, Sofia, Bulgaria |
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| 基金项目： | Acknowledgements： We want to express our gratitude to Michaela Dionigi, the President of SGR Group, as well as to Demis Diotallevi （CEO）, Elisa Tamagnini （CSR and Sustainability Officer）, Emanuela Vespa （Marketing and Communication Department）, and the CityGas staff for their precious and kindly collaboration in all steps of our research. |
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| 摘 要： | The aim of this paper is to investigate how the corporate characteristics and contextual factors influence the choice of managers in initiating the sustainability report/reporting （SR） and to understand the role of organisational dynamics. The research design develops through a deductive and inductive approach. The deductive approach is based on an analysis of the Social and Environmental Accounting Research （SEAR） strands which use the theoretical framework of （neo-） institutional theory to inquire the adoption and diffusion of SR. The inductive method is based on a research case that focuses on the SGR Group. ＂How can the rico-institutional theory help explain the process of SGR＇s SR implementation in Italian and Bulgarian companies＂？ The study identifies both the internal and contextual factors associated with the SR development and the regulative, normative, and cognitive dimensions/factors that affect the implementation and institutionalisation of SR in Italy and Bulgaria, in accordance with the different institutional environments in which the social and sustainability accounting projects are developed.
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| 关 键 词： | 可持续发展 保加利亚 度理论 意大利 SR 氯丁 环境因素 环境会计 |
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