Social and environmental reporting in ...
Type de document :
Compte-rendu et recension critique d'ouvrage
Titre :
Social and environmental reporting in Belgium: `Pour vivre heureux, vivons cachés'
Auteur(s) :
Bouten, Lies [Auteur]
Lille économie management - UMR 9221 [LEM]
IÉSEG School Of Management [Puteaux]
Everaert, Patricia [Auteur]
Faculty of Economics and Business Administration [Sofia] [FEBA]
Lille économie management - UMR 9221 [LEM]
IÉSEG School Of Management [Puteaux]
Everaert, Patricia [Auteur]
Faculty of Economics and Business Administration [Sofia] [FEBA]
Titre de la revue :
Critical Perspectives on Accounting
Pagination :
24--43
Éditeur :
Elsevier
Date de publication :
2015-12
ISSN :
1045-2354
Mot(s)-clé(s) en anglais :
Accountability
Logics
Neo-institutional theory
Sustainability
Logics
Neo-institutional theory
Sustainability
Discipline(s) HAL :
Sciences de l'Homme et Société/Gestion et management
Résumé en anglais : [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 ...
Lire la suite >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.Lire moins >
Lire la suite >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.Lire moins >
Langue :
Anglais
Vulgarisation :
Non
Collections :
Source :