Skip to main content
SpringerLink
Log in

Impact Factors on Sustainability Reporting

  • Chapter
  • First Online:
Book cover Sustainability Reporting in Central and Eastern European Companies

Part of the book series: MIR Series in International Business ((MIRSIB))

Abstract

Sustainability reporting is a mostly voluntary activity that has gained great following in academia and the corporate world since the turn of the millennium. Sustainability reporting enables organizations to consider the impacts of a wide range of sustainability issues, enabling them to be more transparent about the risks and opportunities they face. In spite of standardization efforts, sustainability reports still differ regarding the scope, contents, quality and quantity, and completeness, and differences in sustainability reports have been the subject of prior research. The investigated relationships are inconsistent and incomplete without consideration of other impact factors rather than company characteristics like country-specific factors or internal factors. In order to widen the viewpoint, we would like to make a contribution by first showing which impact factors have been investigated in order to highlight the need for further research. The second part summarizes the main results of a study that investigated country-specific and internal factors.

This is a preview of subscription content, log in via an institution to check access.

Access this chapter

Log in via an institution
Chapter
USD 29.95
Price excludes VAT (USA)
  • Available as PDF
  • Read on any device
  • Instant download
  • Own it forever
eBook
USD 109.00
Price excludes VAT (USA)
  • Available as EPUB and PDF
  • Read on any device
  • Instant download
  • Own it forever
Softcover Book
USD 139.99
Price excludes VAT (USA)
  • Compact, lightweight edition
  • Dispatched in 3 to 5 business days
  • Free shipping worldwide - see info
Hardcover Book
USD 139.99
Price excludes VAT (USA)
  • Durable hardcover edition
  • Dispatched in 3 to 5 business days
  • Free shipping worldwide - see info

Tax calculation will be finalised at checkout

Purchases are for personal use only

Institutional subscriptions

References

  • Adams, C. A. (2002). Internal organisational factors influencing corporate social and ethical reporting: Beyond current theorising. Accounting, Auditing & Accountability Journal, 15(2), 223–250.

    Article  Google Scholar 

  • Amran, A., Lee, S. P., & Devi, S. S. (2014). The influence of governance structure and strategic corporate social responsibility toward sustainability reporting quality. Business Strategy and the Environment, 23(4), 217–235.

    Article  Google Scholar 

  • Buhr, N., & Freedman, M. (2001). Culture, institutional factors and differences in environmental disclosure between Canada and the United States. Critical Perspectives on Accounting, 12(3), 293–322.

    Article  Google Scholar 

  • Cahan, S. F., De Villiers, C., Jeter, D. C., Naiker, V., & Van Staden, C. J. (2015). Are CSR disclosures value relevant? Cross-country evidence. European Accounting Review, 1–33.

    Google Scholar 

  • Chapple, W., & Moon, J. (2005). Corporate social responsibility (CSR) in Asia: A seven-country study of CSR web site reporting. Business & Society, 44(4), 415–441.

    Article  Google Scholar 

  • Chen, S., & Bouvain, P. (2009). Is corporate responsibility converging? A comparison of corporate responsibility reporting in the USA, UK, Australia, and Germany. Journal of Business Ethics, 87(1), 299–317.

    Article  Google Scholar 

  • Clarkson, P. M., Li, Y., Richardson, G. D., & Vasvari, F. P. (2008). Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis. Accounting, Organizations and Society, 33(4), 303–327.

    Article  Google Scholar 

  • Clarkson, P. M., Li, Y., Richardson, G. D., & Vasvari, F. P. (2011a). Does it really pay to be green? Determinants and consequences of proactive environmental strategies. Journal of Accounting and Public Policy, 30(2), 122–144.

    Article  Google Scholar 

  • Clarkson, P. M., Overell, M. B., & Chapple, L. (2011b). Environmental reporting and its relation to corporate environmental performance. Abacus, 47(1), 27–60.

    Article  Google Scholar 

  • Delfgaauw, T. (2000). Reporting on sustainable development: A preparer’s view. Auditing: A Journal of Practice & Theory, 19(s-1), 67–74.

    Google Scholar 

  • Delmas, M., & Toffel, M. W. (2004). Stakeholders and environmental management practices: An institutional framework. Business Strategy and the Environment, 13(4), 209–222.

    Article  Google Scholar 

  • Fifka, M. S. (2011). Corporate responsibility reporting and its determinants in comparative perspective—A review of the empirical literature and a meta-analysis. Business Strategy and the Environment, 22(1), 1–35.

    Article  Google Scholar 

  • Fifka, M. S. (2014). Einführung—Nachhaltigkeitsberichterstattung: Eingrenzung eines heterogenes Phänomen. In M. S. Fifka (Ed.), CSR und Reporting (pp. 1–18). Berlin: Springer.

    Chapter  Google Scholar 

  • Fifka, M. S. (2015). Zustand und Perspektiven der Nachhaltigkeitsberichterstattung. In Corporate Social Responsibility (pp. 835–848). Berlin: Springer.

    Google Scholar 

  • Fifka, M. S., & Drabble, M. (2012). Focus and standardization of sustainability reporting—A comparative study of the United Kingdom and Finland. Business Strategy and the Environment, 21(7), 455–474.

    Article  Google Scholar 

  • Fortanier, F., Kolk, A., & Pinkse, J. (2011). Harmonization in CSR reporting. Management International Review (MIR), 51(5), 665–696.

    Article  Google Scholar 

  • Godos-Díez, J.-L., Fernández-Gago, R., & Martínez-Campillo, A. (2011). How important are CEOs to CSR practices? An analysis of the mediating effect of the perceived role of ethics and social responsibility. Journal of Business Ethics, 98(4), 531–548.

    Article  Google Scholar 

  • Gupta, P. P., Dirsmith, M. W., & Fogarty, T. J. (1994). Coordination and control in a government agency: Contingency and institutional theory perspectives on GAO audits. Administrative Science Quarterly, 264–284.

    Google Scholar 

  • Hąbek, P., & Wolniak, R. (2013). European Union regulatory requirements relating to sustainability reporting. The case of Sweden. Zeszyty Naukowe/Akademia Morska w Szczecinie, 34(106), 40–47.

    Google Scholar 

  • Haddock, J. (2005). Consumer influence on internet-based corporate communication of environmental activities: The UK food sector. British Food Journal, 107(10), 792–805.

    Article  Google Scholar 

  • Hahn, R., & Kühnen, M. (2013). Determinants of sustainability reporting: A review of results, trends, theory, and opportunities in an expanding field of research. Journal of Cleaner Production, 59, 5–21.

    Article  Google Scholar 

  • Haniffa, R. M., & Cooke, T. E. (2005). The impact of culture and governance on corporate social reporting. Journal of Accounting and Public Policy, 24(5), 391–430.

    Article  Google Scholar 

  • Hofstede, G. (1984). Culture’s consequences: International differences in work-related values (Vol. 5). Beverly Hills: Sage.

    Google Scholar 

  • Hossain, M., & Reaz, M. (2007). The determinants and characteristics of voluntary disclosure by Indian banking companies. Corporate Social Responsibility and Environmental Management, 14(5), 274–288.

    Article  Google Scholar 

  • Ioannou, I., & Serafeim, G. (2012). What drives corporate social performance? The role of nation-level institutions. Journal of International Business Studies, 43(9), 834–864.

    Article  Google Scholar 

  • Ismayr, W., Richter, S., & Söldner, M. (2010). Die politischen Systeme Osteuropas. Wiesbaden: Springer.

    Book  Google Scholar 

  • Jensen, J. C., & Berg, N. (2012). Determinants of traditional sustainability reporting versus integrated reporting. An institutionalist approach. Business Strategy and the Environment, 21(5), 299–316.

    Article  Google Scholar 

  • Junior, R. M., Best, P. J., & Cotter, J. (2014). Sustainability reporting and assurance: A historical analysis on a world-wide phenomenon. Journal of Business Ethics, 120(1), 1–11.

    Article  Google Scholar 

  • Kanter, R. M. (2011). How great companies think differently. Harvard Business Review.

    Google Scholar 

  • Kolk, A. (2003). Trends in sustainability reporting by the fortune global 250. Business Strategy and the Environment, 12(5), 279–291.

    Article  Google Scholar 

  • Kolk, A. (2010). Trajectories of sustainability reporting by MNCs. Journal of World Business, 45(4), 367–374.

    Article  Google Scholar 

  • Kopp, H. (2015). Corporate social responsibility in modern Central and Eastern Europe. In Responsible Investment Banking (pp. 453–471). Wiesbaden: Springer

    Google Scholar 

  • Matten, D., & Moon, J. (2008). “Implicit” and “explicit” CSR: A conceptual framework for a comparative understanding of corporate social responsibility. Academy of Management Review, 33(2), 404–424.

    Article  Google Scholar 

  • Mishra, S., & Suar, D. (2010). Does corporate social responsibility influence firm performance of Indian companies? Journal of Business Ethics, 95(4), 571–601.

    Article  Google Scholar 

  • Moore, G. (2001). Corporate social and financial performance: An investigation in the UK supermarket industry. Journal of Business Ethics, 34(3–4), 299–315.

    Article  Google Scholar 

  • Pütter, J. M. (forthcoming). Nachhaltigkeitsberichterstattung in West-, Mittel- und Osteuropa: Ein Ländervergleich. Baden-Baden: Nomos Verlag.

    Google Scholar 

  • Roca, L. C., & Searcy, C. (2012). An analysis of indicators disclosed in corporate sustainability reports. Journal of Cleaner Production, 20(1), 103–118.

    Article  Google Scholar 

  • Schreck, P, & Raithel, S. (2015). Corporate social performance, firm size, and organizational visibility distinct and joint effects on voluntary sustainability reporting. Business & Society, 0007650315613120.

    Google Scholar 

  • Sotorrío, L. L., & Sánchez, J. L. F. (2010). Corporate social reporting for different audiences: The case of multinational corporations in Spain. Corporate Social Responsibility and Environmental Management, 17(5), 272–283.

    Article  Google Scholar 

  • Thijssens, T., Bollen, L., & Hassink, H. (2016). Managing sustainability reporting: Many ways to publish exemplary reports. Journal of Cleaner Production, 136, 86–101.

    Article  Google Scholar 

  • Whitley, R. (1992). European business systems: Firms and markets in their national contexts. London: Sage.

    Google Scholar 

  • Whitley, R. (1999). Divergent capitalisms: The social structuring and change of business systems. Oxford: Oxford University Press.

    Google Scholar 

  • Zimmer, A. (2007). Vereine-Zivilgesellschaft konkret (Vol. 16). Wiesbaden: Springer.

    Book  Google Scholar 

Download references

Author information

Authors and Affiliations

  1. IPRI gGmbH, Stuttgart, Germany

    Judith M. Pütter

Authors
  1. Judith M. Pütter
    View author publications

    You can also search for this author in PubMed Google Scholar

Corresponding author

Correspondence to Judith M. Pütter .

Editor information

Editors and Affiliations

  1. IPRI gGmbH, Stuttgart, Germany

    Péter Horváth

  2. IPRI gGmbH, Stuttgart, Germany

    Judith M. Pütter

Rights and permissions

Reprints and permissions

Copyright information

© 2017 Springer International Publishing AG

About this chapter

Cite this chapter

Pütter, J.M. (2017). Impact Factors on Sustainability Reporting. In: Horváth, P., Pütter, J. (eds) Sustainability Reporting in Central and Eastern European Companies. MIR Series in International Business. Springer, Cham. https://doi.org/10.1007/978-3-319-52578-5_3

Download citation

Publish with us

Policies and ethics

Search

Navigation