Conformance and Deviance: Company Responses to Institutional Pressures for Corporate Social Responsibility Reporting

    Publikation: Bidrag til tidsskriftTidsskriftartikelForskningpeer review

    Abstrakt

    This paper analyses how large Danish companies are responding to new governmental regulation which requires them to report on corporate social responsibility (CSR). The paper is based on an analysis of 142 company annual reports required by the new Danish regulation regarding CSR reporting, plus 10 interviews with first-time reporting companies and six interviews with companies that failed to comply with the new law. It is concluded that coercive pressures from government have an impact on CSR reporting practices. Further, the analysis finds traces of mimetic isomorphism which inspires a homogenisation in CSR reporting practices. Finally, it is argued that non-conformance with the new regulatory requirements is not solely about conscious resistance but may also be caused by, for example, lack of awareness, resource limitations, misinterpretations, and practical difficulties.
    OriginalsprogEngelsk
    TidsskriftBusiness Strategy and the Environment
    Vol/bind22
    Udgave nummer6
    Sider (fra-til)357-373
    Antal sider17
    ISSN0964-4733
    DOI
    StatusUdgivet - 2013

    Emneord

    • Corporate social responsibility (CSR)
    • Institutional theory
    • Performance measurement
    • Reporting

    Citationsformater