Coercive, normative and mimetic isomorphism as determinants of the voluntary assurance of sustainability reports

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• 作者：Jennifer Martí ; nez-Ferrero ; ^{jenny_marfe@usal.es} ; Isabel-Marí ; a Garcí ; a-Sá ; nchez ^{lajefa@usal.es}
• 关键词：Assurance ; Sustainability report ; Institutional theory ; Isomorphism
• 刊名：International Business Review
• 出版年：2017
• 出版时间：February 2017
• 年：2017
• 卷：26
• 期：1
• 页码：102-118
• 全文大小：680 K
• 卷排序：26

文摘

Assurance enhances the credibility and transparency of sustainability reporting. The assurance demand is greater in countries at a stage with a strong legal system and culture and in companies experiencing strong pressure from their industry. Sustainability assurance derives from coercive, normative and mimetic isomorphism. Normative pressure is the institutional factor that exerts the greatest explanatory power in the assurance demand.