Social and environmental reporting in ...
Document type :
Compte-rendu et recension critique d'ouvrage
Title :
Social and environmental reporting in Belgium: `Pour vivre heureux, vivons cachés'
Author(s) :
Bouten, Lies [Auteur]
IÉSEG School Of Management [Puteaux]
Lille économie management - UMR 9221 [LEM]
Everaert, Patricia [Auteur]
Faculty of Economics and Business Administration [Sofia] [FEBA]
IÉSEG School Of Management [Puteaux]
Lille économie management - UMR 9221 [LEM]
Everaert, Patricia [Auteur]
Faculty of Economics and Business Administration [Sofia] [FEBA]
Journal title :
Critical Perspectives on Accounting
Pages :
24--43
Publisher :
Elsevier
Publication date :
2015-12
ISSN :
1045-2354
English keyword(s) :
Accountability
Logics
Neo-institutional theory
Sustainability
Logics
Neo-institutional theory
Sustainability
HAL domain(s) :
Sciences de l'Homme et Société/Gestion et management
English abstract : [en]
This paper investigates how different social and environmental reporting (SER) practices arise in the context of the emerging sustainability logic. Based on interview evidence gathered in 14 Belgian listed companies with ...
Show more >This paper investigates how different social and environmental reporting (SER) practices arise in the context of the emerging sustainability logic. Based on interview evidence gathered in 14 Belgian listed companies with various SER practices, ranging from non-disclosure to substantive reporting, we observe that the degree of development of symbolic and material insensitivity to the prevailing profit-maximizing logic determines the format of the SER practice. More specifically, we find that the presence of either symbolic or material resistance to the emerging sustainability logic can explain the complete absence of SER.Show less >
Show more >This paper investigates how different social and environmental reporting (SER) practices arise in the context of the emerging sustainability logic. Based on interview evidence gathered in 14 Belgian listed companies with various SER practices, ranging from non-disclosure to substantive reporting, we observe that the degree of development of symbolic and material insensitivity to the prevailing profit-maximizing logic determines the format of the SER practice. More specifically, we find that the presence of either symbolic or material resistance to the emerging sustainability logic can explain the complete absence of SER.Show less >
Language :
Anglais
Popular science :
Non
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