How do sustainability reports from the Nordic and the Mediterranean European countries compare

• Type: Article in International Scientific Journal
• Date: 2018

Authors

Manuel Castelo Branco (Author) FEP; Catarina Delgado (Author) FEP; Marques, C (Author) Other

Journal

Title: Review of Managerial Science

Vol. 12

Pages: 917-936

ISSN: 1863-6683

Publisher: Springer Nature

Indexing

ISI Web of Knowledge - 9 Citations

Scopus - 9 Citations

Other information

Authenticus ID: P-00M-HQA

DOI: 10.1007/s11846-017-0233-4

Abstract (EN): This study investigates the sustainability reporting practices of companies based in the Nordic and the Mediterranean European countries for the period 2013-2015. Its purpose is to analyse to what extent, if any, are there differences in these practices. It seeks to capture the influence of national institutions and firm specific characteristics in sustainability reporting. Non-parametric statistics are used to analyse some factors which influence disclosure, namely country, industry affiliation, type of property, listing status and size. In accordance with the theoretical frame used, that of the varieties of capitalism approach, findings suggest that in general companies from Mediterranean European countries present higher levels of engagement with the Global Reporting Initiative.

Language: English

Type (Professor's evaluation): Scientific

No. of pages: 20