Original paper
The Institutionalization of Corporate Social Responsibility Reporting
Abstract
This article presents a three-stage model of how isomorphic mechanisms have shaped corporate social responsibility (CSR) reporting practices over time. In the first stage, defensive reporting, companies fail to meet stakeholder expectations due to a deficiency in firm performance. In this stage, the decision to report is driven by coercive isomorphism as firms sense pressure to close the expectational gap. In the second stage, proactive...
Paper Details
Title
The Institutionalization of Corporate Social Responsibility Reporting
Published Date
Feb 3, 2016
Journal
Volume
56
Issue
8
Pages
1107 - 1135
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Notes
History