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

    Research output: Contribution to journalJournal articleResearchpeer-review

    Abstract

    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.
    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.
    LanguageEnglish
    JournalBusiness Strategy and the Environment
    Volume22
    Issue number6
    Pages357-373
    Number of pages17
    ISSN0964-4733
    DOIs
    StatePublished - 2013

    Keywords

      Cite this

      @article{75b38568a6854b4cb77360d516f2a92a,
      title = "Conformance and Deviance: Company Responses to Institutional Pressures for Corporate Social Responsibility Reporting",
      abstract = "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.",
      keywords = "Corporate social responsibility (CSR), Institutional theory, Performance measurement, Reporting",
      author = "{Gjerdrum Pedersen}, {Esben Rahbek} and Peter Neergaard and {Thusgaard Pedersen}, Janni and Wencke Gwozdz",
      year = "2013",
      doi = "10.1002/bse.1743",
      language = "English",
      volume = "22",
      pages = "357--373",
      journal = "Business Strategy and the Environment",
      issn = "0964-4733",
      publisher = "JohnWiley & Sons Ltd.",
      number = "6",

      }

      Conformance and Deviance : Company Responses to Institutional Pressures for Corporate Social Responsibility Reporting. / Gjerdrum Pedersen, Esben Rahbek; Neergaard, Peter; Thusgaard Pedersen, Janni; Gwozdz, Wencke.

      In: Business Strategy and the Environment, Vol. 22, No. 6, 2013, p. 357-373.

      Research output: Contribution to journalJournal articleResearchpeer-review

      TY - JOUR

      T1 - Conformance and Deviance

      T2 - Business Strategy and the Environment

      AU - Gjerdrum Pedersen,Esben Rahbek

      AU - Neergaard,Peter

      AU - Thusgaard Pedersen,Janni

      AU - Gwozdz,Wencke

      PY - 2013

      Y1 - 2013

      N2 - 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.

      AB - 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.

      KW - Corporate social responsibility (CSR)

      KW - Institutional theory

      KW - Performance measurement

      KW - Reporting

      U2 - 10.1002/bse.1743

      DO - 10.1002/bse.1743

      M3 - Journal article

      VL - 22

      SP - 357

      EP - 373

      JO - Business Strategy and the Environment

      JF - Business Strategy and the Environment

      SN - 0964-4733

      IS - 6

      ER -