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Firms’ Rationales: Public Reporting

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Part of the International Political Economy Series book series (IPES)

Abstract

In this chapter Elbra examines firms’ rationales for engaging in private governance through content analysis of (2014) annual sustainability reporting. The chapter firstly introduces the methodological approach and outlines the coding procedure/rules. The analysis that follows posits that there are two distinct types of firms operating in the gold mining industry. Large firms, operating in multiple jurisdictions that have significant private authority, are more likely to cite strategic reasons for developing private governance. These firms engender private governance in order to control the direction of industry governance. Conversely, smaller firms with fewer operating jurisdictions are less likely to engage with private governance, more likely to cite normative reasons when they do and are interested in maintaining relationships with host states.

Keywords

Corporate Social Responsibility Gold Mining Normative Reason Global Reporting Initiative Sustainability Report 
These keywords were added by machine and not by the authors. This process is experimental and the keywords may be updated as the learning algorithm improves.

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Copyright information

© The Author(s) 2017

Authors and Affiliations

  1. 1.The University of SydneySydneyAustralia

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