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Determinants of Traditional Sustainability Reporting Versus Integrated Reporting. An Institutionalist Approach
Author(s) -
Jensen Julia Catharina,
Berg Nicola
Publication year - 2012
Publication title -
business strategy and the environment
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 2.123
H-Index - 105
eISSN - 1099-0836
pISSN - 0964-4733
DOI - 10.1002/bse.740
Subject(s) - sustainability reporting , sustainability , accounting , integrated reporting , publication , sample (material) , relevance (law) , business , corporate social responsibility , value (mathematics) , institutional theory , test (biology) , public economics , economics , public relations , political science , management , law , ecology , chemistry , chromatography , machine learning , advertising , computer science , biology , paleontology
ABSTRACT The aim of this study is to analyze similarities and differences between companies with traditional sustainability reporting (TSR) and those that publish integrated reports. Based on institutional theory we identify potential determinants of integrated reporting (IR) and test their relevance empirically in a sample of 309 companies. Our analysis shows that IR companies are different from TSR companies with regard to several country‐level determinants. In particular, investor and employment protection laws, the intensity of market coordination and ownership concentration, the level of economic, environmental and social development, the degree of national corporate responsibility and the value system of the country of origin proved to be relevant. Based on these results, both implications for practice and future studies are derived. Copyright © 2011 John Wiley & Sons, Ltd and ERP Environment.