Quotation Herold, David Martin. 2018. Demystifying the link between institutional theory and stakeholder theory in sustainability reporting. Economics, Management and Sustainability. 3 (2), 6-19.


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Abstract

In response to the global challenge of climate change, companies increasingly disclose sustainability-related information in form of sustainability reports. These reports, however, vary significantly due to multiple institutional and stakeholder pressures. From an academic perspective, institutional theory links these different outcomes to the influences of competing institutional logics on the field-level, representing institutional complexity on the field-level which is characterised by multiple demands from different stakeholders. Although current literature acknowledges that stakeholder may affect institutional logics, it is limited to categorise stakeholder influences on the firm-level, lacking conceptual clarity. Based on institutional and stakeholder constructs, this paper demonstrates that institutional and stakeholder theory provide, on different levels, a theoretical foundation to examine the influences on sustainability reporting. Various constructs of stakeholder theory and institutional fields as well as their limitations and further classification concepts are identified and discussed. This paper thereby advances the understanding between field-level pressures and firm-level agency and demonstrate that both theories can complement each other when examining the influences on sustainability reporting.

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Publication's profile

Status of publication Published
Affiliation WU
Type of publication Journal article
Journal Economics, Management and Sustainability
Language English
Title Demystifying the link between institutional theory and stakeholder theory in sustainability reporting
Volume 3
Number 2
Year 2018
Page from 6
Page to 19
Reviewed? Y
URL https://jems.sciview.net/index.php/jems/article/view/57
DOI na
Open Access Y
Open Access Link https://jems.sciview.net/index.php/jems/article/view/57/35

Associations

People
Herold, David Martin (Details)
Organization
Institute for Transport and Logistics Management (Details)
Research areas (Ă–STAT Classification 'Statistik Austria')
5332 Transport economics (Details)
5333 Business management (Details)
5354 Business logistics (Details)
5368 Sustainable development, sustainable economics (Details)
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