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

• Tipo: Artigo em Revista Científica Internacional
• Data: 2018

Autores

Manuel Castelo Branco (Autor) FEP; Catarina Delgado (Autor) FEP; Marques, C (Autor) Outra

Revista

Título: Review of Managerial Science

Vol. 12

Páginas: 917-936

ISSN: 1863-6683

Editora: Springer Nature

Indexação

ISI Web of Knowledge - 9 Citações

Scopus - 9 Citações

Outras Informações

ID Authenticus: 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.

Idioma: Inglês

Tipo (Avaliação Docente): Científica

Nº de páginas: 20