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Review of Managerial Science

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09.03.2017 | Original Paper

How do sustainability reports from the Nordic and the Mediterranean European countries compare

verfasst von: Manuel Castelo Branco, Catarina Delgado, Carla Marques

Erschienen in: Review of Managerial Science | Ausgabe 4/2018

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Abstract

This study investigates the sustainability reporting practices of companies based in the Nordic and the Mediterranean European countries for the period 2013–2015. Its purpose is to analyse to what extent, if any, are there differences in these practices. It seeks to capture the influence of national institutions and firm specific characteristics in sustainability reporting. Non-parametric statistics are used to analyse some factors which influence disclosure, namely country, industry affiliation, type of property, listing status and size. In accordance with the theoretical frame used, that of the varieties of capitalism approach, findings suggest that in general companies from Mediterranean European countries present higher levels of engagement with the Global Reporting Initiative.

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Titel: How do sustainability reports from the Nordic and the Mediterranean European countries compare
verfasst von: Manuel Castelo Branco
Catarina Delgado
Carla Marques
Publikationsdatum: 09.03.2017
Verlag: Springer Berlin Heidelberg
Erschienen in: Review of Managerial Science / Ausgabe 4/2018
Print ISSN: 1863-6683
Elektronische ISSN: 1863-6691
DOI: https://doi.org/10.1007/s11846-017-0233-4

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